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All Journal Abditani : Jurnal Pengabdian Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Maker: Jurnal Manajemen JAIM (Jurnal Abdi Masyarakat) Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Perjuangan (JUMPER) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Mahasiswa Manajemen dan Akuntansi JEKP (Jurnal Ekonomi dan Keuangan Publik) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian Masyarakat dan Riset Pendidikan EKOBIMA Ekonomi Bisnis dan Manajemen
Dheri Febiyani Lestari
Universitas Cipasung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Jurnal Mahasiswa Manajemen dan Akuntansi

 1 
Pengaruh Debt to Equity Ratio dan Current Ratio terhadap Return on Asset pada Perusahaan Rokok di Bursa Efek Indonesia Tahun 2015–2024 Chairunnisa, Siti; Lestari, Dheri Febiyani; Rahayu, Isyana
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5036

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) in cigarette companies listed on the Indonesia Stock Exchange (IDX) during the period 2015–2024. The research method applied is quantitative analysis with a multiple linear regression approach. Data were collected from annual financial statements of the sampled companies. The findings indicate that both DER and CR have no significant effect on ROA. This suggests that leverage and liquidity levels are not the primary determinants of a company’s ability to generate profits from its assets. Furthermore, the F-test in this research is applied as a model suitability test rather than a simultaneous significance test. Therefore, it can be concluded that variations in ROA of cigarette companies are influenced by other factors beyond DER and CR. The results of this study are expected to provide useful insights for investors, management, and future researchers in understanding the financial performance of the cigarette industry sector in Indonesia.
Co-Authors Ade Imam Adelia Nuraeni Adi Muhammad Nur Ihsan Aditia Abdurachman Aditia Abdurachman Agustian, Aldy Agustina, Gina Ahmad Faqih Farizi Ai Kulsum Aldy Agustian Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Amin Ma’rup Anwar Fauzi Arif Muhamad Nurdin Azmilah Hapidhatur Rahmah Chairunnisa, Siti Dila Iklima Elisha Oktapiyana Fadilah, Ridwan Geni Nurfadilah Heidi Siddiqa Herdian Muhammad Ramadhan Herdiyanti Herdiyanti, Herdiyanti Ika Sartika Isyana Rahayu Isyana Rahayu, Isyana Jaenudin, Ujang Eri Khairani, Nisha Kamilla Marto Silalahi Media Aditia Abdurachman1 Media Aditia Abdurachman1 Melfa Sita Azzahra Mimah Sukmawati Miranda Maryam Mochamad Taopik Nur Rohman Moh Luthfi Widya Direja Mohamad Yogi Nugraha Muhamad Risal Tawil Muhammad Irsyad Elfin Mujtaba Ngurah Pandji Mertha Agung Durya Nova Samrotul Nurfadilah, Geni Nurherawati Nurlaila, Fitri Nurmalinda, Sinta Yuli Rachmanda, Yudi Setia Raisa Hillia Aini Syifa Ramdani Al Falah Ramdani Al Falah Ratnawita Ratnawita Ridwan Fadilah Rifan Nasir Purwanto Rima Anjani Rina Madyasari Risa Asti Nur Fadilah Rizky Ridwan Rudi Kurniawan Setia Rachmanda, Yudi Siddiqa, Heidi Sudiarti, Sri Syifa Aenun Naja Taupik Akbar Yudi Setia Rachmanda