International Journal of Economic, Technology and Social Sciences (Injects)
Vol. 2 No. 1 (2021): May 2021

RETURN ON ASSETS: DEBT TO ASSET RATIO AND CURRENT RATIO IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Ihsan Rambe (Universitas Muhammadiyah Sumatera Utara)
Bahril Datuk (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
30 May 2021

Abstract

This study aims to determine whether the Current Ratio and Debt To Asset Ratio have an effect either partially or simultaneously on Return On Assets in Food and Beverage companies listed on the Indonesia Stock Exchange. The approach used in this study is an associative approach. The population used in this study were 26 companies and a sample that met the criteria (purposive sampling) was 7 companies. The data collection technique used in this study uses documentation techniques and the data sources used in this study are secondary data sources published by companies on the official website of the Indonesia Stock Exchange.www.idx.co.id. The data analysis technique used in this study is a quantitative technique with multiple linear regression analysis, hypothesis testing and coefficient of determination test. The results of this study are partially Current Ratio has no significant effect on Return On Assets. Partially the Debt To Asset Ratio has a significant effect on Return On Assets. Simultaneously Current Ratio and Debt To Asset Ratio have a significant effect on Return On Assets in Food and Beverage companies listed on the Indonesia Stock Exchange for the 2014-2019 period.

Copyrights © 2021






Journal Info

Abbrev

injects

Publisher

Subject

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

Description

International Journal of Economic, Technology and Social Sciences (Injects), published by the Centre for Research and Development Indonesia (CERED Indonesia), North Sumatra, Indonesia, which includes articles on the scientific research field of Economics, Technology and Social sciences, consists of ...