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All Journal Jurnal Riset Ilmu Akuntansi
Salfa Seti
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Salfa Seti; Muttiarni Muttiarni; Abdul Khaliq
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 2 (2026): Volume 7 Nomor 2 Tahun 2026: September 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i2.7671

Abstract

This study aims to analyze the effect of profitability, proxied by Net Profit Margin (NPM), and liquidity, proxied by Current Ratio (CR), on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research method employed is a quantitative approach with an associative method. The research population includes all companies in the food and beverage sub-sector on the IDX, with a purposive sampling technique resulting in 12 companies as the research sample (60 observations). Data analysis techniques were performed using multiple linear regression with EViews 12 software. The research results indicate that, partially, profitability (NPM) has a positive and significant effect on ROA, suggesting that efficiency in generating net profit from sales directly contributes to asset performance. Conversely, liquidity (CR) does not have a significant effect on ROA, showing that the ability to meet short-term obligations does not directly determine the effectiveness of asset utilization. Simultaneously, the independent variables in this model are able to explain 74.22% of the variation in ROA, as indicated by the coefficient of determination (R²) value.
Co-Authors Abdul Khaliq Muttiarni Muttiarni