PENGARUH CURRENT RATIO (CR) DAN DEBT TO ASSETS RATIO (DAR)TERHADAP RETURN ON ASSETS (ROA) PADA PT HUTAMA KARYA (PERSERO) PERIODE 2014-2024
DOI:
https://doi.org/10.61722/jrme.v3i4.11474Keywords:
Keywords: Current Ratio, Debt to Assets Ratio and Return on AssetsAbstract
Abstract. This study aims to determine the effect of the Current Ratio (CR) and Debt to Assets Ratio (DAR) variables, both partially and simultaneously on the Return on Assets (ROA) of PT Hutama Karya (Persero) for the 2014-2024 period. The research method used in this study is a quantitative method with a descriptive approach. The selected population is the financial statements of PT, Hutama Karya with the sample used being the financial statements in the form of balance sheets and profit and loss statements for the 2014-2024 period. The data was obtained from the website https://www.hutamakarya.com Based on the research results obtained, that partially the Current Ratio (CR) variable has an influence and is significant on Return on Assets (ROA). The results of the study are proven by the significance value (0.032 <0.05) and t count (2.588)> t table (1.859) and the Debt to Assets Ratio (DAR) variable has an influence and is significant on Return on Assets (ROA). The results of the study are proven by the significance value (0.020 < 0.05) and tcount (2.881) > ttable (1.859). While simultaneously there is no significant influence between the variables Current Ratio (CR) and Debt to Assets Ratio (DAR) on the Return on Assets (ROA) variable. The results of the study are proven by the significance value (0.056 > 0.05) and the value of fcount < fttable, namely (4.222) < (4.459). R-Square in the regression model is 0.392 or 39.2%. While the remaining 60.8% is influenced by other factors not included in the regression model.
Keywords: Current Ratio, Debt to Assets Ratio and Return on Assets
References
DAFTAR PUSTAKA
Buku:
Brigham, Eugene F., dan Joel F. Houston, 2018, Dasar-Dasar Manajemen Keuangan Buku 1, Terjemahan oleh Novietha Indra Sallama dan Febriany Kusumastuti, Edisi 14, Jakarta:Salemba Empat.
Dadang Prasetyo Jatmiko. 2017. Pengantar Manajemen Keuangan. Cetakan Pertama. Diandra Kreatif. Yogyakarta
David Wijaya. 2017. Manajemen Keuangan Konsep dan Penerapannya. Cetakan Pertama. PT Grasindo. Jakarta.
Dr. Kasmir. (2015), Analisis Laporan Keuangan. Jakarta: Rajawali Pers
Fahmi, Irham. 2014. Manajemen Keuangan Perusahaan dan Pasar Modal. Jakarta
Hery. (2014). Analisis Laporan Keuangan. Jakarta: Bumi Aksara
Hery. (2015). Analisis Laporan Keuangan: Pendekatan Rasio Keuangan. Jakarta: Bumi Aksara Mitra Wacana Media.
Sianturi, N. M., & Purba, D. (2021). Analisa Laporan Keuangan untuk Teknik dan Ekonomi (hal. 19–20). Pekalongan: PT Nasya Expanding Management.
Siregar, S. (2017). Statistika Deskriptif untuk Penelitian. Jakarta: RajaGrafindo Persada
Kasmir, 2016. Analisis Laporan Keuangan. Jakarta : PT. RajaGrafindo Persada
Kasmir. (2020). ANALSIS LAPORAN KEUANGAN (Revisi). Jakarta: PT
RajaGrafindo Persada.
Kasmir. 2016. Analisis Laporan Keuangan. Jakarta : PT. Raja Grafindo Persada
Kasmir. 2019. Analisis Laporan Keuangan. Edisi Pertama. Cetakan Keduabelas.
Jurnal:
Abdul Wahab, L. O. (2023). Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return On Asset PT. Unilever Indonesia Tbk. Jurnal Ekonomi Dan Bisnis, 15(1), 61–77.
Dewi Rovita Inggi, Handayani Ragil Siti, & Nuzula Firdausi Nila. (2014). Pengaruh Struktur Modal Terhadap Nilai Perusahaan (Studi Pada Sektor Pertambangan Yang Terdaftar Di Bei Periode 2009-2012). Jurnal Administrasi Bisnis (JAB), 17(1), 1–9.
Jaya, A., Kuswandi, S., Prastyandari, C. W., Baidlowi, I., Mardiana, Ardana, Y., Sunandes, A., Nurlina, Palnus, & Muchsidin, M. (2018). Manajemen Keuangan. In Modul Kuliah (Vol. 7, Issue 2).
Oktaviani, F., Suryaningprang, A., Herlinawati, E., & Sudaryo, Y. (2022). Pengaruh CR, QR, DER dan TATO terhadap ROA PT Pyridam Farma Tbk Periode 2012-2021. Journal of Business, Finance, and Economics (JBFE), 3(2), 254–268. https://doi.org/10.32585/jbfe.v3i2.3474
Saragih, J. L. (2021). Pengaruh current ratio, total asset turnover, dan debt to asset ratio terhadap ROA pada perusahaan makanan dan minuman yang terdaftar di BEI. Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 7(1), 49–57. https://ejournal.ust.ac.id/index.php/JRAK/article/view/1163/1148
Solihin, D. (2019). PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET (ROA) PADA PT KALBE
FARMA, Tbk. KREATIF: Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 7(1), 115. https://doi.org/10.32493/jk.v7i1.y2019.p115-122
Tripuspitorini, F. A., Mauluddi, H. A., & Asyifa, W. H. (2022). Pengaruh Current Ratio dan Debt to Assets Ratio terhadap Return on Asset pada Perusahaan Subsektor Makanan dan Minuman. Jurnal Accounting Information System (AIMS), 5(1), 40–51. https://doi.org/10.32627/aims.v5i1.431
Zaman, M. B., Surya, J., No, K., & Selatan, T. (2021). Influence of Debt To Total Asset Ratio (DAR) Current Ratio (CR) and Total Asset Turnover (TATO) on Return On Asset (ROA) and Its Impact on Stock Prices on Mining Companies on the Indonesia Stock Exchange in 2008-2017. Journal of Industrial Engineering & Management Research, 2(1), 2722–8878. http://www.jiemar.org
Musriyah Musriyah, Ria Rosalia Simangunsong (2024). Pengaruh Current Ratio (CR) dan Debt to Asset Ratio (Dar) terhadap Return on Asset (Roa) pada PT Perusahaan Gas Negara Tbk Periode 2013-2023. Jurnal Ilmiah Ilmu Manajemen Prodi Manajemen Universitas Pamulang Vol. 2, No. 2
Nurwita, N. (2020). PEngaruh Current Ratio (CR) Terhadap Retun on Asset (ROA) PADA PT Indocement Tunggal Prakarsa tBK Periode 2011-2019. Jurnal Inovasi Penelitian
Wartono, T. (2018). Pengaruh Modal Kerja dan Perputaran Kas terhadap Return on Assets (ROA) pada PT. Indofarma (Persero), Tbk. Jurnal Ekonomi Efektif, 1(1), 1–23. ISSN: 2622–8882.
Ayu Lestari, Bulan Oktrima (2024). Pengaruh Current Ratio dan Debt to Asset Ratio terhadap Return on Assets pada PT. Acset Indonusa Tbk Periode 2013- 2023. Jurnal Ilmiah PERKUSI Prodi Manajemen Universitas Pamulang Vol. 4, No. 4
Wibowo, S. S. A., Merlin, M., & Handayani, Y. (2021). Pengaruh Perputaran Modal Kerja dan Perputaran Kas Terhadap Profitabilitas. Journal of Applied Accounting and Taxation, 6(1), 79-87
Handayani, P. S., & Oktrima, B. (2024). Pengaruh perputaran kas dan perputaran piutang terhadap return on asset (ROA) pada PT. Charoen Pokphand Indonesia, Tbk periode 2011–2022. Jurnal Arastirma Universitas Pamulang, 4(2), 410–420.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JURNAL RUMPUN MANAJEMEN DAN EKONOMI
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
