PENGARUH CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019

Authors

  • Endang Puspitasari Universitas Veteran Bangun Nusantara Sukoharjo

DOI:

https://doi.org/10.32585/jbfe.v2i2.2232

Abstract

Penelitian ini bertujuan untuk melihat pengaruh CR, DAR dan DER terhadap ROA pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2015-2019. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan yang diteliti. Penelitian ini menggunakan sampel sebanyak 30 perusahaan. Metode analisis menggunakan metode regresi linier berganda dengan pengolahan data menggunakan SPSS. Hasil pengujian hipotesis secara parsial menyatakan bahwa variabel CR dan DAR berpengaruh positif dan signifikan terhadap ROA sedangkan variabel DER berpengaruh negatif dan signifikan terhadap ROA. Secara simultan varibel CR, DAR dan DER berpengaruh signifikan terhadap ROA.

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Published

2021-06-26

How to Cite

Puspitasari, E. (2021). PENGARUH CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019. Journal of Business, Finance, and Economics (JBFE), 2(1). https://doi.org/10.32585/jbfe.v2i2.2232

Issue

Vol. 2 No. 1 (2021): Journal Of Business, Finance, and Economics (JBFE)

Section

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