Current Ratio dan Debt to Equity Ratio dalam mempengaruhi Return on Asset serta dampaknya terhadap Tingkat Pengembalian Saham: Current Ratio and Debt to Equity Ratio in influencing Return on Assets and their impact on the Rate of Return on Stock - Winarti, Winarti; Wardani, Mursida Kusuma (LPPM Universitas Pelita Bangsa, 2023)
Penelitian untuk mengetahui pengaruh Current Ratio dan Debt to Equity Ratio dalam mempengaruhi Return on Asset serta dampaknya terhadap Tingkat Pengembalian Saham pada BUMN Perbankan Terdaftar di Bursa Efek. Data yang digunakan adalah data sekunder dari laporan keuangan setiap perusahaan. Metode sampling yang digunakan adalah metode purposive sampling. Metode analisis data menggunakan PLS-SEM dengan aplikasi Smart PLS versi 4. Penelitian ini menghasilkan bahwa Current Ratio tidak berpengaruh terhadap Return on Asset, Debt to Equity Ratio berpengaruh negatif signifikan terhadap Return on Asset, Return on Asset berpengaruh positif signifikan terhadap tingkat pengembalian saham, Debt to Equity Ratio berpengaruh negatif signifikan terhadap Tingkat Pengembalian Saham melalui Return on Asset, dan Current Ratio tidak berpengaruh terhadap Tingkat Pengembalian Saham melalui Return on Asset. This research aims to determine the effect of the Current Ratio and the Debt to Equity Ratio in influencing the Return on Assets and their impact on the Return on Shares in BUMN Banking Registered on the Stock Exchange. The data used is secondary data from the financial statements of each company. The sampling method used is purposive sampling method. The method of data analysis uses PLS-SEM with the Smart PLS version 4 application. This study results that Current Ratio has no effect on Return on Assets, Debt to Equity Ratio has a significant negative effect on Return on Assets, Return on Assets has a significant positive effect on stock returns, Return on Stock through Return on Assets has a significant negative effect on the Return on Stock through Return on Assets, and the Current Ratio has no effect on the Rate of Return on Stock through Return on Assets.