Jurnal Accounting Information System (AIMS)
Vol. 6 No. 2 (2023)

Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return On Asset di Bank BJB Syariah

Apriyanti Nurul Husaini (Universitas Ma'soem)



Article Info

Publish Date
17 Sep 2023

Abstract

Based on the results of observations, that this research is motivated by the existence of theoretical gaps and existing data between CR and DER on ROA at Bank BJB Syariah for the 2018-2022 Period. This study aims to determine how CR and DER affect ROA at Bank BJB Syariah both partially and simultaneously. The object of research in this thesis is the financial statements of Bank BJB Syariah in 2018-2022. The type of research is associative quantitative, with secondary data type and using data collection techniques in the form of documentation and literature study. While the population in this study is the entire financial report of Bank BJB Syariah for the period 2018-2023. The sample in this study is the financial ratio report of Bank BJB Syariah totaling 20 financial reports. The results showed that there was a significant influence between CR on ROA at Bank BJB Syariah with the results of the t test where the tcount > ttable (3.397 > 1.734), there was no significant influence between DER on ROA at Bank BJB Syariah with the results of the t test where the tcount < ttable (0.560 < 1.734), and simultaneously there was no significant influence between CR and DER on ROA at Bank BJB Syariah with the results of the F test where the value of Fcount < Ftabel (1.31 < 3.59).

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Journal Info

Abbrev

aims

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Education Other

Description

Jurnal Accounting Information System (AIMS) is a scientific journal published by the Accounting Information Systems Study Program, Masoem University, Bandung. This journal is a forum for publication of scientific works in the form of writings by academics, researchers and practitioners on pure and ...