Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance

PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PT. UNILEVER INDONESIA TBK

Nurwita, Nurwita (Unknown)
Lisdawati, Lisdawati (Unknown)



Article Info

Publish Date
04 Apr 2025

Abstract

This study aims to determine the partial and simultaneous effect between Current Ratio and Debt to Equity Ratio on Return on Assets at PT. Unilever Indonesia Tbk Period 2014-2023. The method used in this study is a quantitative method using secondary data in the form of financial statements of PT. Unilever Indonesia Tbk Period 2014-2023. With descriptive statistical analysis methods, classical assumption tests and multiple linear analysis. Furthermore, hypothesis testing uses the F-test, T-test, Correlation Coefficient and Determination Coefficient assisted by SPSS 26. Based on the results of the T- test research, Current Ratio has no effect on Return on Assets. Debt to Equity Ratio has a negative but significant effect on Return on Assets. Then based on the results of the F-test, Current Ratio and Debt to Equity Ratio simultaneously have an effect on Return on Assets. Meanwhile, based on the determination coefficient, Current Ratio and Debt to Equity Ratio have an effect on Return on Assets

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) is a peer-refereed open-access National journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy. Starting from 2021, IJEBEF would be published Three times in a year. ...