Effect of Current ratio and Debt Ratio on Return on Assets in Food and Beverage Companies Listed on the Indonesia Stock Exchange (2018-2021)

Donna Maryati Panggabean (Universitas Sisingamangaraja XII)
Niarita Bukit (Universitas Sisingamangaraja XII)

Jurnal Ekonomi
Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret

The food and beverage sector is an interesting matter to discuss, where this industry is the thing most needed by humans, besides that this industry is increasingly mushrooming as can be seen from the increase in its types listed on the Indonesia Stock Exchange. Data processing was carried out using the SPSS tool with a total sample data of ten industrial companies operating in the food and beverage sector listed on the IDX. Results of analysis withusing the tools of Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple linear Regression Test, Coefficient of Determination Test (R2), Partial Test (t test) and simultaneous test (F test) shows that there is no visible effect of the Current ratio and Debt ratio partially or simultaneously on Return on Assets.