Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada PT Semen Batu Raja Tbk Periode 2014 – 2023
DOI:
https://doi.org/10.61722/jaem.v2i1.3999Keywords:
Current Ratio, Debt To Asset Ratio, Return On AssetAbstract
The massive development of infrastructure and property that occurs also increases the need for cement products as one of the supports for development. The large number of requests can create industry competition which can later affect company finances. This study aims to analyze the partial and simultaneous influence between Current Ratio and Debt To Asset Ratio which has an impact on Return On Asset of PT Semen Baturaja Tbk for the period 2014-2023. The method used in this research is quantitative method. The population in this study were all financial statements of PT Semen Beturaja Tbk for the period 2014-2023. the analysis method used is descriptive statistical analysis, classical assumption test, multiple linear analysis and simple linear analysis. hypothesis testing using F-test, t-test and determination which is assisted using the IMB SPSS Statistics 29 program. The results showed that the Current Ratio partially had a positive and significant effect on Return On Asset, Debt to Asset Ratio partially had no significant effect on Return On Asset, and simultaneously, the Current Ratio and Debt to Asset Ratio had a significant effect on Return On Asset
References
Sumber Buku :
Agus Sartono. (2020). Manajemen Keuangan: Teori dan Aplikasi. Yogyakarta: BPFE.
Brigham & Housto. (2021). Dasar-dasar Manajemen Keuangan (edisi terjemahan oleh Salemba Empat). Salemba Empat
Fahmi, irham. (2017). Pengantar Manajemen Keuangan cetakan keempat. Bandung: CV. Alfabeta.
Ghozali, imam. (2016). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Universitas Diponegoro.
Halim. (2016). Analisis Laporan Keuangan. Yogjakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
Hanafi, M.M., & Halim, A. (2012). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.
Harahap, S. S. (2015). Analisis Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Hery. (2017). Analisis Laporan Keuangan. Jakarta: Gramedia Widiasarana Indonesia (Grasindo)
Kasmir. (2019). Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada: Jakarta.
Mulyawan. (2020). Manajemen Keuangan untuk Praktisi dan Mahasiswa. Bandung: Alfabeta.
Munawir, S. (2014). Analisa Laporan Keuangan. Yogyakarta: Liberty.
Sawir, Agnes. (2015). Analisis Kinerja Keuangan dan Perencaan Keuangan Perusahaan. Jakarata: PT. Gramedia Pustaka Utama.
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sujarweni, V. Wiratna. (2017). Analisis Laporan Keuangan: Teori, Aplikasi dan Hasil Penelitian. Yogyakarta: Pustaka Baru Press.
Sumber Jurnal :
Sutiman, S., & Supatmin, S. (2021). Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada PT JAPFA Comfeed Indonesia Tbk Periode Tahun 2009-2019. Jurnal Disrupsi Bisnis, 4(4), 285.
Primatama, H., & Nuryani, Y. (2024). Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada PT Astra Internasional Tbk Periode 2008-2022. Journal of Research and Publication Innovation, 2(3), 1848-1858.
Mutiara, N., & Mardiana, S. (2024). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Asset Pada PT Astra International Tbk Periode 2011-2022. Journal of Research and Publication Innovation, 2(4), 859-869.
Satria, R., & Monika, R. (2023). Pengaruh Current Ratio (Cr) Dan Debt To Asset Ratio (Dar) Terhadap Return On Asset (Roa) Pada PT Tifico Fiber Indonesia Tbk. Periode 2012-2022. Journal of Social and Economics Research, 5(2), 956-967.
Nugroho, D., Riyanti, R., & Hakim, L. (2023). Pengaruh Pembiayaan Bagi Hasil, Inflasi, Current Ratio Dan Debt To Asset Ratio Terhadap Return on Asset Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan. Jurnal Muhammadiyah Manajemen Bisnis, 4(1), 33-46.
Maharani, A. D., & Sari, W. I. (2024). Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada PT Petrosea Tbk Periode 2011-2022. Journal of Research and Publication Innovation, 2(1), 468-477.
Angela, I., & Nuryani, Y. (2024). Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets pada PT Ciputra Development Tbk Periode 2013-2022. Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis, 1(1), 70-78.
Melati, R., Mursalin, M., & Ilhamsyah, I. (2024). Pengaruh Current Ratio (Cr), Quick Ratio (Qr), Debt To Assets Ratio (Dar), Dan Debt To Equity Ratio (Der) Terhadap Profitabilitas Pada Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen dan Profesional, 5(1), 15-28.
Kartono, K. (2021). Pengaruh Current Ratio dan Debt To Asset Ratio terhadap Return On Asset pada PT. Matahari di Jakarta Periode 2015-2020. Jurnal Tadbir Peradaban, 1(2), 133-143.
Sumber Internet :
www.semenbaturaja.co.id
https://www.idx.co.id/en/listed-companies/company-profiles/SMBR
