ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol. 9 No. 02 (2025): Accruals Edisi September 2025

THE EFFECT OF CURRENT RATIO, LEVERAGE RATIO AND ROI ON SYSTEMATIC RISK OF FOOD AND BEVERAGE INDUSTRY STOCK STOCK ON THE INDONESIA STOCK EXCHANGE

Rika Yanuarty rika (Sekolah Tinggi Ilmu Ekonomi Miftahul Huda)
Supena Supena (Sekolah Tinggi Ilmu Ekonomi Miftahul Huda)
Tarinih Tarinih (Sekolah Tinggi Ilmu Ekonomi Miftahul Huda)



Article Info

Publish Date
19 Jan 2026

Abstract

This study aims to determine the effect of current ratio, leverage ratio and the ROI of the systematic risk of the food and beverage industry shares the Indonesia Stock Exchange simultaneously. This study is also to determine the effect on the current ratio partially systematic risk, leverage ratios determine the effect on the risk of systematic partially and to determine the effect of ROI on the risk of systematic food and beverage industry shares partially. To analyze the effect of the simultaneous use of multiple regression analysis with F test and to analyze the effect of partially then used simple regression with t test. The data in this analysis are taken as many as 14 food and beverage industry companies by the end of 2015. Based on data analysis showed that variables CR and debt ratio. The results showed that the variables CR, debt ratios and ROI no effect on beta stocks simultaneously. It can be seen calculated F value of 0.475 with a significance of 0.707. Variable CR, debt ratios and ROI affects beta sebear 12.5% ??stake. CR variable does not affect the partial beta stocks. Thitung of -0.967 and significance of 0.352. These variables may explain the variable rate of 7.2% .Variabel debt ratio also does not affect the partial beta stocks. T value of 0.455 and siginifikansi amounted to 0.657. The variables affecting the stock beta of 1.7% while the rest influenced by other variables that are not included in the model. Variable ROI also does not affect the partial beta stocks. T value of -1.198 and siginifikansi at 0.254. The variables affecting the stock beta of 10.7% while the rest influenced by other variables that are not included in the model.

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Journal Info

Abbrev

accruals

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...