RJABM (Research Journal of Accounting and Business Management)
Vol 8, No 2 (2024)

Pengaruh Current Ratio (CR) dan Debt To Assets Ratio (DAR) Terhadap Rerurn On Assets ( ROA) Pada Perusahaan Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2015 -2022

Sawukir, Sawukir (Unknown)
Nurmono, Nurmono (Unknown)



Article Info

Publish Date
16 Dec 2024

Abstract

The aim of this research is to determine the effect of Current Ratio (CR) and Deb To Assets Ratio (DAR) on Return On Assets (ROA) in property and real estate companies listed on the Indonesia Stock Exchange for the 2015-2022 period. The method used is a quantitative method using secondary data in the form of financial reports of property and real estate sector companies. The population in this study was 22 companies, using purposive sampling techniques, to obtain 4 property and real estate sector companies registered on the IDX that met the criteria. Data analysis uses a panel data regression model with the estimation used, namely the Fixed Effect Model (FEM). The research results show that partially the Current Ratio (CR) and Debt to Asset Ratio (DAR) do not have a significant effect on Return On Assets (ROA). Meanwhile, simultaneously, the Current Ratio (CR) and Debt to Asset Ratio (DAR) have a significant effect on Return On Assets (ROA) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2015-2022 period.

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Journal Info

Abbrev

RJABM

Publisher

Subject

Economics, Econometrics & Finance

Description

RJABM, particularly focuses on the main problems in the development of the sciences of accounting and business management. It covers the intellectual capital studies, financial studies, balanced score, human resource management, marketing management, economic, operational management, auditing, and ...