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Journal : Journal of Research and Publication Innovation

PENGARUH CURRENT RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSET PADA PT ASTRA INTERNASIONAL TBK PERIODE 2008-2022 Primatama, Harley; Nuryani, Yusni
Journal of Research and Publication Innovation Vol 2 No 3 (2024): JULY
Publisher : Journal of Research and Publication Innovation

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Abstract

This study aims to determine whether Current Ratio (CR) and Debt to Assets Ratio (DAR) have an effect on Return on Assets (ROA) at Pt Astra International. Tbk for the 2008–2022 period. This research uses a descriptive method with a quantitative approach. The population used in this research is the financial report of Pt Astra International, Tbk while the sample used is the profit and loss report and balance sheet at Pt Astra International, Tbk for the period 2008–2022. The data analysis method uses descriptive statistical analysis tests, classical assumption tests, multiple linear regression tests, coefficient of determination tests, and hypothesis tests with the help of the SPSS version 26 program. The results of this study indicate that Current Ratio (CR) has no partial and significant effect on Return on Asset (ROA). Debt to Assets Ratio (DAR) has no partial and significant effect on Return on Asset (ROA). Current Ratio (CR) and Debt to Assets Ratio (DAR) not simultaneously and significantly affect Return on Asset (ROA). The coefficient of determination is -0,047 or 0%. This means that the variables Current Ratio (CR) and Debt to Assets Ratio (DAR) have an influence contribution of 0% to Return on Assets (ROA), while the rest 100% is influenced by other factors not examined.
PENGARUH CURRENT RATIO (CR) , DEBT TO ASSET RATIO (DAR), TERHADAP RETURN ON ASSET (ROA) PADA PT FAST FOOD INDONESIA TBK. PERIODE 2014-2023 Mayanti, Erlis; Nuryani, Yusni
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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Abstract

This study aims to determine the effect of Current Ratio and Debt to Asset Ratio on Return on Asset of PT Fast Food Indonesia Tbk for the period 2014-2023. The independent variables in this study are Current Ratio and Debt to Asset Ratio, while the dependent variable is Return on Asset. This research method is quantitative with analysis in the form of multiple linear regression. The data used are secondary data. The population in this study is the Financial Report of PT Fast Food Indonesia Tbk for the period 2014-2023. The sample used is the results of the Financial Report in the form of Balance Sheet and Profit and Loss Statement of PT Fast Food Indonesia Tbk for the period 2014-2023. Based on the results of the hypothesis, the Current Ratio results have a Tcount value <Table or (0.819 <2.306) and a significant value smaller than Sig. 0.05 or (0.440> 0.05) then Hol is accepted and Hal is rejected, this shows that the Current Ratio has no significant effect on Return on Asset. The results of the Debt to Asset Ratio hypothesis have a Tcount value > Ttable or (-1 .223 < 2.306). And the significant value is smaller than Sig. 0.05 or (0.261 > 0.05) then Ho2 is accepted and Ha2 is rejected, this shows that Debt to Asset Ratio has a significant negative effect on Return on Assets. And from the results of the F Test, the Fcount value is obtained > Ftable or (17.112 > 4.47) and the significant value is smaller than Sig, or 0.05 or (0.002 < 0.05) then Ho3 is rejected and Ha3 is accepted, this shows that simultaneously Current Ratio and Debt to Asset Ratio have a significant effect on Return on Assets.