Lusy, Lusy and Hermanto, Yustinus Budi and Panjaitan, Thyophoida W.S. and Widyastuti, Maria (2018) Effects Of Current Ratio And Debt-To-Equity Ratio On Return On Asset And Return On Equity. International Journal of Business and Management Invention (IJBMI), 7 (12v2). pp. 31-39. ISSN ISSN (Online): 2319 – 8028, ISSN (Print): 2319 – 801X
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Abstract
The purpose of a company is to gain profits. The purpose of the present study was to examine
the effects of current ratio and debt-to-equity ratio on return on asset and return on equity for companies
of the food and noodle sub-sector. A total of 10 companies listed on the Indonesia Stock Exchange (ISX)
was sampled from 2014 to 2017. Data were processed using the multiple linear regression analysis with
SPSS 24. Results showed that current ratio and debt-to-equity ratio had a significant effect on return on
equity and return on asset. Results of the regression coefficient analysis showed that current ratio and
debt-to-equity ratio accounted for 14.9% of ROA, while the remaining 85.1% was explained by other
variables, as indicated by the coefficient determinants. The regression coefficient analysis for ROE showed
that 61.4% was explained by other variables not studied in this research. Results of the F-test showed a
significance value of 0.019 < 0.05 for ROA and 0.000 < 0.05 for ROE, meaning that both the current ratio
and debt-to-equity ratio had a significant effect on ROA and ROE in food and beverage industry
companies listed in Indonesia Stock Exchange
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Current Ratio, Debt-To-Equity Ratio, Return On Assets, Return On Equity |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi > Prodi Manajemen |
| Depositing User: | Thyophoida WS Panjaitan |
| Date Deposited: | 11 Mar 2021 14:04 |
| Last Modified: | 11 Mar 2021 14:04 |
| URI: | https://repositori.ukdc.ac.id/id/eprint/607 |
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