Journal of Research and Publication Innovation
Vol 3 No 1 (2025): JANUARI

PENGARUH CURRENT RATIO DAN DEBT TO ASSETS RATIO RETURN ON ASSETS PADA PT INDOCEMENT TUNGGAL PRAKARSA TBK Tahun 2013-2023

Marsha Dava Daradinanti (Unknown)
Yulian Bayu Ganar (Unknown)



Article Info

Publish Date
02 Jan 2025

Abstract

This research aims to determine the effect of the Current Ratio and Debt To Assets Ratio on Return On Assets at PT Indocement Tunggl Prakarsa, Tbk in 2013 - 2023, both partially and simultaneously. The research method uses descriptive analysis methods with a quantitative approach. The data collection method used in this research is secondary data. Secondary data taken is the financial report of PT Indocement Tunggal Prakarsa, Tbk. From the results of the Partial Test (T Test) of Current Ratio on Return On Assets, tcount>ttable is 6.420>2.36462 and the significance value is 0.001>0.05, so partially the Current Ratio variable has a significant effect on the Return On Assets variable. Meanwhile, the Debt To Assets Ratio towards Return On Assets shows a value of tcount <ttable, namely 3.420<2.36462 and a significant value of 0.008<0.05, so partially the Debt To Assets Ratio variable does not have a significant effect on the variable Return On Assets. Based on the F Test, the Current Ratio and Debt To Assets Ratio simultaneously have a significant effect on Return On Assets. It can be seen that the calculated F is greater than the F table, namely 7.261>4.74 and the significant value is 0.001>0.05, meaning that the variables Current Ratio and Debt To are simultaneous. Assets Ratio has a significant effect on the Return On Assets variable.

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Journal Info

Abbrev

JORAPI

Publisher

Subject

Computer Science & IT Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

Journal of Research and Publication Innovation is a multidisciplinary and scientific research journal that publishes research papers, review papers, case reports, case studies, book reviews, theses, dissertation works, etc. Published 4 times a year, every January, April, July and ...