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Pengaruh Current Ratio (CR) Dan Debt To Assets Ratio (DAR) Terhadap Return On Assets (ROA) Pada PT Matahari Departement Store Tbk Periode 2014-2024 Bait Dwi Umbi; Bulan Oktrima
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9292

Abstract

Abstract. This study aims to see the effect of Current Ratio and Debt to Assets Ratio on Return on Assets at PT Matahari Department Store TBK. Period 2014-2024. The research method used in this study is a quantitative approach. Data analysis used are: Descriptive Statistical Test, Normality, Multicollinearity, Heteroscedasticity, Autocorrelation, Multiple Linear Regression, t-test (partial), f-test (simultaneous), Determination Coefficient (R2). The t-test results show that Current Ratio has a significant effect on Return on Assets with t count (2.921) > t table (2.365) and significance of 0.019 < 0.05. Meanwhile, Debt to Assets Ratio does not have a significant effect on Return on Assets with t count (1.328) < t table (2.365) and significance of 0.221 > 0.05. The F-test results show that Current Ratio and Debt to Assets Ratio simultaneously have a significant effect on Return on Assets with F count (4.460) ≈ F table (4.46) and significance of 0.050 = 0.05. The coefficient of determination (Adjusted R²) of 0.409 or 40.9% indicates that both independent variables can explain the variation in Return on Assets by 40.9%, while the remaining 59.1% is influenced by other factors outside this study.