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p-Index From 2021 - 2026
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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi
Nisrina Alya Nafisah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Current Rasio dan Debt to Equity Ratio terhadap Return on Assets pada Perusahaan SubSektor Makanan dan Minuman Periode 2021–2025 Nisrina Alya Nafisah; Alya Nurhasani; Syahla Alifia Sugandi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2653

Abstract

This study explores the effects of the current ratio (CR) and debt-to-equity ratio (DER) on return on assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The analytical method used is a quantitative approach with an associative research design, utilizing secondary data from the companies’ financial statements. A total of 10 companies were selected as the sample through purposive sampling, resulting in 50 observations. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS Statistics, accompanied by t-tests, F-tests, and analysis of the coefficient of determination. The findings of this study indicate that the current ratio has a positive and significant effect on ROA (significance value: 0.048). Additionally, the debt-to-equity ratio also exerts a positive and significant influence on ROA (significance value: 0.012). Overall, these two independent variables have a significant effect on ROA (significance value: 0.008) and explain 59.2% of the variation in corporate profitability. These results indicate that sound liquidity and capital management can enhance corporate profitability and should be viewed as important factor.
Co-Authors Alya Nurhasani Syahla Alifia Sugandi