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THE EFFECT OF OPERATING PROFIT MARGIN AND TOTAL ASSET TURN OVER ON RETURN ON ASSETS AT PT. ADHI KARYA (PERSERO) TBK. PERIOD 2012-2021

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) · Vol. 5 No. 1 (2023) · hlm. 16–34

DOI
10.15575/aksy.v5i1.25529
ISSN
2655-9420
Terbit
2023-05-15
Penerbit
UIN Sunan Gunung Djati Bandung
Bahasa
eng

Abstrak

AbstractThis research is motivated by the fluctuating value of Return On Assets, whereas it is well known that profitability is a measure of a company's success in managing a company. Therefore the researchers conducted a study that allegedly influenced Return On Assets, namely Operating Profit Margin and Total Asset Turn Over. The purpose of this study was to determine how much influence Operating Profit Margin (OPM) and Total Asset Turn Over (TATO) have on Return On Assets (ROA) partially and simultaneously. The method used in this research is descriptive method with a quantitative approach. The results of the study concluded that the test results of the analysis of the coefficient of determination of the Operating Profit Margin partially did not have a significant effect on Return On Assets of 6.7%. Meanwhile, Total Asset Turn Over has a partial but not significant effect on Return On Assets of 90.3%. Thus, Operating Profit Margin and Total Asset Turn Over simultaneously have an effect but not significant on Return On Assets of 95.9%.Keywords: Operating Profit Margin, Total Asset Turn Over, Return On Asset

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Muthahharah ThahirAfiliasi tidak diketahui3
Nellitawati NellitawatiAfiliasi tidak diketahui2
Muhammad YusufUniversitas Halu Oleo1
Abdul LatifAfiliasi tidak diketahui1
Umi WidyastutiAfiliasi tidak diketahui1
Erna AprianiAfiliasi tidak diketahui1
Hanif Al KadriAfiliasi tidak diketahui1
Depi AmdayantiAfiliasi tidak diketahui1
Hanif Al KadriAfiliasi tidak diketahui1
Mardianton MardiantonAfiliasi tidak diketahui1
Ida RapidaAfiliasi tidak diketahui1
Hadiyanto HadiyantoDiponegoro University1
Razef ZulkarnainAfiliasi tidak diketahui1
Hanif AlkadriAfiliasi tidak diketahui1
Ananda RachmaniarAfiliasi tidak diketahui1
Rahmat FadhliAfiliasi tidak diketahui1
Mochamad Fadlani SalamAfiliasi tidak diketahui1
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Syifa Fitria HanifahAfiliasi tidak diketahui1
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Anisa RistantiAfiliasi tidak diketahui1
Aqmari Zhafarina KamalAfiliasi tidak diketahui1
Andzar Afdhalul AzmiAfiliasi tidak diketahui1
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Fithri DzikrayahAfiliasi tidak diketahui1
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Husni RofiqAfiliasi tidak diketahui1
Ekadyana Nuriman FauziAfiliasi tidak diketahui1
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Siti JulaichaAfiliasi tidak diketahui1
Neneng HartatiAfiliasi tidak diketahui1
Jaenudin JaenudinAfiliasi tidak diketahui1
Sariningsih SariningsihAfiliasi tidak diketahui1
Selly Sri WulandariAfiliasi tidak diketahui1
Eka Nurrahema Ning AsihAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/aksy/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">THE EFFECT OF OPERATING PROFIT MARGIN AND TOTAL ASSET TURN OVER ON RETURN ON ASSETS AT PT. ADHI KARYA (PERSERO) TBK. PERIOD 2012-2021</dc:title>
	<dc:creator>Widiawati, Widiawati</dc:creator>
	<dc:creator>Badriyah, Mila</dc:creator>
	<dc:creator>Miranti, Puspa</dc:creator>
	<dc:description xml:lang="en-US">AbstractThis research is motivated by the fluctuating value of Return On Assets, whereas it is well known that profitability is a measure of a company's success in managing a company. Therefore the researchers conducted a study that allegedly influenced Return On Assets, namely Operating Profit Margin and Total Asset Turn Over. The purpose of this study was to determine how much influence Operating Profit Margin (OPM) and Total Asset Turn Over (TATO) have on Return On Assets (ROA) partially and simultaneously. The method used in this research is descriptive method with a quantitative approach. The results of the study concluded that the test results of the analysis of the coefficient of determination of the Operating Profit Margin partially did not have a significant effect on Return On Assets of 6.7%. Meanwhile, Total Asset Turn Over has a partial but not significant effect on Return On Assets of 90.3%. Thus, Operating Profit Margin and Total Asset Turn Over simultaneously have an effect but not significant on Return On Assets of 95.9%.Keywords: Operating Profit Margin, Total Asset Turn Over, Return On Asset</dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2023-05-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/aksy/article/view/25529</dc:identifier>
	<dc:identifier>10.15575/aksy.v5i1.25529</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY); Vol. 5 No. 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah; 16-34</dc:source>
	<dc:source>2655-9420</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/aksy/article/view/25529/8984</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)</dc:rights>
</oai_dc:dc>