Journal Online Manajemen ELPEI (JOMEL)
Vol 5 No 2 (2025)

Pengaruh Current Ratio Dan Perputaran Piutang Terhadap Return On Asset Pada PT. Dharma Satya Nusantara, Tbk

Jelunut, Virgula (Unknown)
Aditya Dzulfadeln, Prawira (Unknown)
Purnama Alam, Andi Rifqah (Unknown)



Article Info

Publish Date
22 Aug 2025

Abstract

This study aims to determine the effect of current ratio and receivables turnover on return on assets at PT. Dharma Satya Nusantara, Tbk. The types of data used are qualitative and quantitative data. The data sources used are secondary data. The analysis method used is multiple linear regression analysis, coefficient of determination, correlation coefficient, f-test and t-test. The results of the study show the regression equation Y = -1.85 + 0.05X1 + 0.07X2, coefficient of determination of 19.23%, correlation coefficient of 0.4385. It is concluded that simultaneously the current ratio and receivables turnover have no significant effect on return on assets and partially the current ratio has a positive and insignificant effect on return on assets, while receivables turnover has a positive and insignificant effect on return on assets at PT. Dharma Satya Nusantara, Tbk. So the proposed hypothesis is rejected.

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Journal Info

Abbrev

Jomel

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Fokus JOMEL (Jurnal Online Manajemen ELPEI ) adalah Hasil Penelitian dan Kajian Ilmu Manajemen seperti manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia, manajemen operasi, manajemen pendidikan, Manajemen Strategi serta kewirausahaan Serta hasil penelitian yang relevan dengan ...