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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Nusantara Berbakti Journal of Management and Creative Business Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Jurnal Ragam Pengabdian Jurnal Ilmiah Manajemen Dan Kewirausahaan
Muhammad Badar
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Current Ratio dan Working Capital Turnover terhadap Return on Equity pada PT Indocement Tunggal Prakarsa Tbk Lia, Nur Awalia Sofiyanti; Muhammad Badar; Jaenab, Jaenab
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i3.4895

Abstract

This study aims to analyze the effect of Current Ratio and Working Capital Turnover on Return on Equity at PT Indocement Tunggal Prakarsa Tbk. Return on Equity (ROE) is a key indicator used to measure a company's efficiency in generating profits from shareholders' equity. The Current Ratio measures the company’s ability to meet its short-term obligations, while Working Capital Turnover reflects the company’s efficiency in utilizing working capital to generate revenue. This research uses a quantitative approach with descriptive and verification methods. Secondary data was obtained from the annual financial reports of PT Indocement Tunggal Prakarsa Tbk for a specified period. Data analysis was carried out using multiple linear regression with the help of SPSS software. The results show that partially, the Current Ratio has a negative and insignificant effect on Return on Equity. Meanwhile, Working Capital Turnover has a positive and significant effect on Return on Equity. Simultaneously, both independent variables have a significant effect on Return on Equity. These findings indicate that effective working capital management contributes more to improving company profitability than liquidity alone. Therefore, the company is advised to continue improving the efficiency of working capital utilization to provide added value to shareholders through increased return on equity.
Co-Authors Adyatma Fadilah Agus Maulana Aida Zulwahidah Andrian Mardiansyah Anfani Anfani Annisa Annisa Arahim Arahim Bagus Shaburu Defis Purnama Sari Dila Saputri Febi Berliana Hawaria Hawaria Hayril Hayril HUSNUL KHOTIMAH Indra Jaya Ismunandar Jaenab Jaenab, Jaenab Jumriani Jumriani Jumriani Jumriani Junaidin, Junaidin Kartin Aprianti Lia, Nur Awalia Sofiyanti Maulana Muslimin Mochammad Imron Awalludin Muhaimin Muhaimin Muhajirin Muhajirin Muhamad Ardiansyah Pratama Mulyadin Nunung Anjani Nur Iklimah Nurfitrah Nurfitrah Nurmelisa Nurmelisa Nurul Hidayanti Nurul Putri Rahmatia Raodah Raodah Risman Risman Sahrul Sahrul sri wardah Sugeng Widakdo Sulistianingsih Sulistianingsih Triati Putri Ummu Aiman Wahyu Ramadhan Yusnia Ayusari