PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PT. CHAROEN POKPHAND TBK

Authors

  • Akhmad Akbar Universitas Pamulang
  • Eka Rahim Universitas Pamulang
  • Endang Nurita Universitas Pamulang

DOI:

https://doi.org/10.61722/jiem.v2i8.2194

Keywords:

Current Ratio, Debt To Equity Ratio , Return On Asset

Abstract

This research aims to analyze the company's profitability ratio, one of the measuring tools is Return On Assets (ROA), with the liquidity ratio and solvency ratio factors. The liquidity ratio is the Current Ratio (CR) and the solvency ratio is the Debt to Equity Ratio (DER). Apart from that, this research also examines the role of Return On Assets on the Current Ratio and Debt to Equity Ratio. The research was conducted within the scope of the company PT. Charoen Pokphand Indonesia Tbk. The method used is Quantitative by carrying out a quantitative Descriptive Analysis test, Classical Assumption Test consisting of Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocorrelation Test which is continued with Simple and Multiple Linear Regression Tests then Hyopothesis Tests namely T Test and F Test and finally Test the Coefficient of Determination using the SPSS software tool. The research years used were 12, namely from 2011 to 2022. The results of this research were both simultaneous and partial between variables, there was no significant CR variable, and DER on ROA at PT. Charoen Pokphand Indonesia Tbk.

References

Aeni,S.(2022).Current Ratio adalah Rasio Pengkuran Likuiditas,Ini Penjelasannya.Ekonopedia: https://www.google.com/amp/s/katadata.co.id/amp/agung/ekonopedia/62d7804e4

/current-ratio-adalah-rasio-pengukuran-likuiditas-ini-penjelasannya

Akbar, A. (2022). Pengaruh Rasio Likuiditas dan Solvabilitas Terhadap Rasio Profitabilitas Pada PT Solusi Bangun Indonesia Tbk Periode 2011-2020. Jurnal EMT KITA, 6(2), 235-243.

Akbar, A., & Nurita, E. (2021). The Effect of Current Ratio (CR), Price to Book Value (PBV), and Return on Assets (ROA) on Stock Price at Surya Citra Media Period 2010-2019. Journal of Research in Business, Economics, and Education, 3(4), 76-82..

Agus Sartono. 2012. Manajemen Keuangan Teori dan Aplikasi, edisi 4. BPFE,Yogyakarta

Ardhefani, H., Pakpahan, R., & Djuwarsa, T. (2021). Pengaruh CR dan DER terhadap ROA pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga. Indonesian Journal of Economics and Management, 1(2), 341- 351.

Arsita, Y. (2020). Analisis rasio keuangan untuk mengukur kinerja keuangan PT Sentul City, Tbk. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 2(1), 152-167.

Astari, T. (2021). ANALISIS PENERAPAN SISTEM MANAJEMEN KEUANGAN

dan Riset Manajemen (JIRM), 9(4).

Darminto, A. A., & Fuadati, S. R. (2020). PENGARUH CR, DER, TATO TERHADAP ROA PADA PERUSAHAAN ROKOK DI BEI. Jurnal Ilmu Dewantara, 3(1), 46-55.

Dewi, M. (2017). Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan PT Smartfren Telecom, Tbk. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 1(1), 1-14.

Fianti, F. O., Mayasari, I., & Juniwati, E. H. (2022). Pengaruh CR dan DER Terhadap ROA Pada Perusahaan Makanan & Minuman. Indonesian Journal of Economics and Management, 2(2), 266-276.KEUANGAN PT BERLINA TBK (Doctoral dissertation, POLITEKNIK NEGERI SRIWIJAYA).

Hery. (2019). Auditing Dasar-Dasar Pemeriksaan Akuntansi. Jakarta: Pt. Grasindo.

Kasmir (2019) Analisis Laporan Keuangan. Edisi Satu. Cetakan ke12.Jakarta: PT. Grafindo Persada

Linggasari, D. A. N. Y., & Adnantara, K. F. (2020). Pengaruh DER, FIRM SIZE, CR, Dan WCTO Terhadap ROA Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2018. Journal Research of Accounting (JARAC), 2(1), 33-49.

Lisdawati, L., Nurita, E., & Akbar, A. (2022). EFFECT OF LIQUIDITY RATIO AND SOLVENCY RATIO ON STOCK PRICES IN PT KALBE FARMA TBK. International Journal of Economy, Education and Entrepreneurship (IJE3), 2(1), 120-127.

Mahanka, R., Aisyah, I., Ridwan, I. M., Hermansyah, H., & Rahmayani, R. (2018). Peningkatan Pengetahuan Manajemen Pada Pelaku UMKM LA English Course. Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat, 1(2).

Mahardhika, P. A., & Marbun, D. (2016). Pengaruh Current Ratio Dan Debt to Equity Ratio Terhadap Return On Assets. Widyakala: Journal Of Pembangunan .

Murhadi, Werner R. 2015. Analisis Laporan Keuangan, Proyeksi dan Valuasi Saham. Jakarta: Salemba Empat

Nurwita, N. (2020). PEngaruh Current Ratio (CR) Terhadap Retun on Asset (ROA) PADA PT Indocement Tunggal Prakarsa tBK Periode 2011-2019. Jurnal Inovasi Penelitian, 1(7), 1335-1340.

Nurwita, N., Kencana, P. N., & Lisdawati, L. The Effect of Liquidity and Solvency Ratios on Profitability at PT Indocement Tunggal PRAKARSA Tbk Period 2011-2019. Jurnal Ilmiah Manajemen dan Bisnis, 7(2), 280-286.

Downloads

Published

2024-07-23