Return On Asset Mediates Current Ratio And Receivables Turnover To Company Value

Monica, Monica
Sofyaun, Ashari
Matyani, Matyani

Riwayat: Educational Journal of History and Humanities
Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning

The purpose of the study was to determine Return on Assets mediating the current ratio and accounts receivable turnover on company value. The data used were the financial statements of food and beverage sub-sector companies on the Indonesia Stock Exchange for the period 2019-2023. The findings of the study Current Ratio has no effect on Return on Assets. Accounts receivable turnover has a negative effect on Return on Assets. Current Ratio has a negative effect on Company Value. Accounts receivable turnover has no effect on Company Value. Return on Asset has a positive effect on Company Value. Return on Asset cannot mediate Current Ratio on Company Value. Return on Asset can mediate Accounts Receivable Turnover on Company Value.Keywords: Current ratio, Receivable turnover, ROA, Company value