Indonesian Journal of Economics and Management
Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)

Pengaruh CR dan DER Terhadap ROA Pada Perusahaan Makanan & Minuman

Fira Ocdalina Fianti (Program Studi D3 Keuangan dan Perbankan, Politeknik Negeri Bandung)
Ine Mayasari (Jurusan Akuntansi, Politeknik Negeri Bandung)
Endang Hatma Juniwati (Jurusan Akuntansi, Politeknik Negeri Bandung)



Article Info

Publish Date
31 Mar 2022

Abstract

This research to see effect of liquidity and solvency ratios on profitability in 6 samples of food baverage companies listed on IDX in 2014-2018. The independent variables use are CR, DER. Dependent variables is ROA. The method use in this research is quantitative method. Data collection technique is a method of documentation. Data analysis used is multiple regression analysis using IBM SPSS Statistics 26 software. The Result that the CR parisial has a significant effect on ROA while the DER has no significant effect on ROA. Simultaneously, CR and DER have a positive and significant effect of ROA. Based on the result of the calculation of the coefficient of determination test, it’s know that the R square value is 0,567. Which means that simultaneously the CR and DER variables have an effect on ROA by 56,7%. While the remaining 43,3% is influenced by other variables not axamined in this study.

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Journal Info

Abbrev

ijem

Publisher

Subject

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

Description

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit ...