Scientific Journal of Reflection : Economic, Accounting, Management and Business
Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business

PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PT INDOCEMENT TUNGGAL PRAKARSA TBK PERIODE 2011-2020

Rismanty, Vidya Amalia (Unknown)
Dewi, Iriana Kusuma (Unknown)
Sunarto, Ading (Unknown)



Article Info

Publish Date
01 Apr 2022

Abstract

This study aims to determine the effect of Current Ratio (CR), Debt To Equity Ratio (DER), and Total Asset Turnover (TATO) on Return On Assets (ROA) at PT. Indocement Tunggal Prakarsa Tbk period 2011-2020. The method used in this research is descriptive associative with a quantitative approach. The population in this study uses financial statements and for the sample reports in the form of balance sheets and profit and loss PT. Indocement Tunggal Prakarsa Tbk period 2011-2020. The results of this study indicate that partially the T test results show that the Current Ratio (CR) has a significant effect on Return On Assets (ROA), Debt to Equity Ratio (DER) partially has a significant effect on Return On Assets (ROA), and Total Asset Turnover. (TATO) partially significant effect on Return On Assets (ROA). F Test Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) simultaneously have a significant effect on Return On Assets (ROA) at PT. Indocement Tunggal Prakarsa Tbk.

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Journal Info

Abbrev

SJR

Publisher

Subject

Economics, Econometrics & Finance

Description

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business ...