Pengaruh Current Ratio Dan Debit To Equity Ratio Terhadap Return On Assset Pada PT. Perkebunan Nusantara IV Periode 2016-2021

Dharma, Budi
Suci, Indriani
Mahfadillah, Aninda

JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Vol 2, No 3: 2022

The purpose of this study was to examine the impact of Current Ratios and target capital Adequacy Ratios on PT’s Return on assets. Nusantara Plantation IV periode 2016-2021. Use of descriptive research methods and statistical analysis with multiple linear regression tests. The results of this study show that 39,1 % has a positive and significant impact on return on assets. Target capital Adequacy has a negative impact on return on assets, which is non significant at 30,3 %. At the same time, the Current ratio and the target capital Adequacy Ratio affect the Return on investment, with a large positive impact of 86,6 %.