Hariyanti Hariyanti
(Orc ID : https://orcid.org/0000-0003-0155-2555) (Sinta ID : 6675772) STIE Amkop Makassar

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Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Profitabilitas Pada PT. Astra Internasional Tbk Hariyanti Hariyanti; Safna Desika; Andi Azis
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1322

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh antara current ratio dan debt to equity ratio terhadap return on equity pada PT.Astra International,Tbk. Jenis data pada penelitian ini adalah data sekunder. Metode analisis data yang digunakan adalah persamaan regresi berganda, uji korelasi, koefisien determinasi, uji t dan uji f. Dari hasil penelitian diperoleh persamaan regresi Y = 25,802 – 0,129 X1 + 0,049 X2, dengan uji korelasi sebesar 0,96 yang berarti adanya hubungan yang kuat antara current ratio dan debt to equity ratio dengan return on equity, koefisien determinasi sebesar 0,923 yang berarti return on equity dipengaruhi oleh current ratio dan debt to equity ratio selebihnya variabel lain, dan hasil Uji t nilai thitung1<ttabel (-3,079 <3,182) dan thitung2<ttabel (0,710 < 3,182), sementara Uji F nilai Fhitung> Ftabel(18,054 >6,94). Dengan demikian secara parsial hipotesis ditolak dan secara simultan hipotesis diterima. Kata kunci: Current ratio, debt to equity ratio, return on equity AbstrackThis study aims to determine the effect of  the current ratio and debt to equity ratio on return on equity at PT Astra International,Tbk. The type of data in this study is secondary data. The data analysis method used is multiple regression equation, correlation test, coefficient of determination, t test and f test. From the research results obtained regression equation Y = 25,802 – 0,129 X1 + 0,049 X2, with a correlation test of 0,96 which means there is a strong relationship between the current ratio and debt to equity ratio with a return on equity, coefficient of determination of 0,923 which means that return on equity is influenced by the current ratio and debt to equity ratio, the rest are other variables, and the results of the t-test value tcount1<ttablel (-3,079 <3,182) and tcount2<ttable(0,710 < 3,182), while the F test for the value ofFcount> Ftablel (18,054 >6,94). With thus the hypothesis is partially rejected and simultaneously the hypothesis is accepted. Keywords: Current ratio, debt to equity ratio, return on equity