Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets Perusahaan Pada PT Fajar Surya Wisesa Tbk Periode Tahun 2008 - 2020 - Nurcahayati, Siti; Cay, Sam; Puspita Rahayu, Naditya (Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi), 2024)
Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Debt To Equity Ratio terhadap Return On Assets Perusahaan pada PT Fajar Surya Wisesa Tbk periode tahun 2008 â€“ 2020 baik secara parsial maupun secara simultan. Metode Analisa yang digunakan antara lain statistik deskriptif, uji asumsi klasik, uji regresi sederhana, uji regresi linear berganda, kemudian pengujian hipotesis yang meliputi uji koefisien determinasi, uji T, dan uji F menggunakan program SPSS versi 25. Hasil penelitian menunjukkan bahwa Dari uji koefisien determinasi, nilai R2 = 49,7 yang artinya bahwa Current Ratio dan Debt to Equity Ratio berpengaruh sebesar 49,7% terhadap Return On Assets, sedangkan sisanya 50,3% dipengaruhi oleh variabel lain. Dari hasil uji parsial (uji t), diperoleh hasil Current Ratio tidak berpengaruh signifikan terhadap Return On Asset sedangkan Debt to Equity Ratio berpengaruh signifikan terhadap Return On Asset. Berdasarkan hasil uji simultan (uji F), maka diperoleh hasil secara simultan Current Ratio dan Debt to Equity Ratio berpengaruh signifikan terhadap Return On Asset. This study aims to determine the effect of Current Ratio and Debt to Equity Ratio on company return on asset at PT. Fajar Surya Wisesa, tbk for the period 2008-2020 either partially or simultaneously or jointly. The analysis method used includes descriptive statistics, classical assumption test, simple linear regression test, multiple linear regression test, then hypothesis testing which includes the coefficient of determination, T test, and F test with the help of the SPSS program version 25. The results show that from the test of the coefficient of determination, the value of R2 = 4,.7, which means that Current Ratio and Debt to Equity Ratio have an effect of 49,7% on Return On Asset, while the remaining 50,3% is influenced by other variables. From the results of the partial test (t test), the results obtained Current Ratio has no significant effect on Return On Asset and Debt to Equity Ratio has a significant effect on Return On Asset. Based on the results of the simultaneous test (f test), the results together or simultaneously, Current Ratio and Debt to Euity Ratio have a significant effect on Return On Asset.