Pengaruh Current Ratio Dan Debt To Equity Ratio  Terhadap Profitabilitas ( ROE)

Yosi Tiani; Nanu Hasanuh

doi:10.31539/costing.v4i2.2051

Yosi Tiani Universitas Singaperbangsa Karawang
Nanu Hasanuh Universitas Singaperbangsa Karawang

DOI: https://doi.org/10.31539/costing.v4i2.2051

Abstract

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity.

Keywords : ROE, Debt to Equity Ratio, Current Ratio

References

Hery, (2015). Praktis Menyusun Laporan Keuangan Cepat dan Mahir Menyajikan Informasi Keuangan. 1 ed. Jakarta: PT GRASINDO.
Jufrizen, (2019). Pengaruh Current Ratio, Debt to Equity dan Firm Size terhadap Return On Equity. Economi Bussines, 18(1), 156-191.
Kasmir, (2016). Pengantar Manajemen. 2 ed. Jakarta: Kencana Predana Media Group.
Kusminaini A., M. (2016). Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Equity Pada Perusahaan Food and Baverage Yang Terdaftar di Indonesia Stock Exchange (IDX) Tahun 2012-2016, 15(2), 53-63
Mahardhika, (2016). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets. Widyakala, 3(2), 23-28.