Articlediamond2022

Pengaruh Current Ratio dan Debt to Assets Ratio terhadap Return on Asset pada Perusahaan Subsektor Makanan dan Minuman

Fifi Afiyanti Tripuspitorini · Hasbi Assidiki Mauluddi · Wika Hasna Asyifa

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Financial Analysis and Corporate Governance Banking Sector Performance and Management Working Capital and Financial Performance

Abstract

This study aims to determine the effect of Current Ratio (CR) and Debt to Assets Ratio (DAR) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The population in this study were 18 companies, using purposive sampling technique, in order to obtain 10 food and beverage companies listed on the BEI that met the criteria, namely companies that were not delisted and always published financial reports that could be accessed during the observation period. The data source used is secondary data in the form of company financial statements for four years, 2016 - 2019. The research method used is associative with a quantitative approach. The panel data regression test was assisted by using Eviews 9. The panel data regression method chosen was the Common Effect Model. The results showed that CR had a significant positive effect on ROA, but DAR had no effect on ROA. CR and DAR affect ROA simultaneously and significantly.

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2014PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, DEBT ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2012 2020Pengaruh Debt to Equity Ratio dan Return on Equity terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia 2021PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BEI TAHUN 2016-2018 2020Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover terhadap Return on Assets pada Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia 2021Pengaruh CR dan DER terhadap ROA pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga 2021Pengaruh CR dan DER terhadap ROE pada Perusahaan Makanan dan Minuman Tahun 2015-2018 2018PENGARUH DEBT TO ASSETS RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI TAHUN 2010 – 2015

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