Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets (Studi Empiris pada PT Holcim Indonesia yang Terdaftar di Bursa Efek Indonesia Periode 2008-2017)
Abstract
Abstrak : Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Assets PT Holcim Indonesia Periode 2008-2017 baik secara parsial maupun simultan. Penelitian ini dilakukan dengan menggunakan data sekunder, jenis penelitian ini adalah kuantitatif dari laporan keuangan, laporan laba rugi dan annual report PT Holcim Indonesia . Pada periode 2008-2017. Analisis yang digunakan adalah analisis statistik deskriptif, uji koefisien determinasi, uji asumsi klasik serta uji t (parsial) dan uji F (simultan). Hasil penelitian ini diketahui bahwa Current Ratio berpengaruh positif dan signifikan terhadap Return On Assets, Debt to Equity Ratio memiliki pengaruh negatif dan signifikan terhadap Return On Assets serta Current Ratio dan Debt to Equity Ratio secara bersama-sama memiliki pengaruh positif signifikan terhadap Return On Assets.
Kata Kunci : Current Ratio, Debt To Equity Ratio dan Return On Assets
References
Anggraeni, F. N. (2020). DETERMINAN MOTIVASI INTERNAL TERHADAP KINERJA. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(2), 161-170.
Anggraeni, F. N. (2020). SURVEY MOTIVASI KERJA DRIVER OJEK ONLINE GRAB. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(3), 251-260.
Anggranei, F. N. (2020). REALITAS KOMPETENSI GURU PASCA SERTIFIKASI. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(4), 331-340.
Fahmi, I. (2012). Analisis Kinerja Keuangan, Edisi Pertama. Bandung: Alfabeta.
Yanti, L. (2021). Analisis Kinerja Pegawai Berdasarkan Aspek Kepribadian Diri. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 27-33.
Juliati, F. (2021). The Influence Of Organizational Culture, Work Ethos And Work Discipline On Employee Performance. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 34-39.
Agustine, C. (2021). ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS, DAN RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SURYA TOTO INDONESIA TBK PERIODE 2010-2018. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(2), 68-76.
Baeli, J. (2021). Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(3), 87-94.
Majid, I. K. (2021). Governance-Based Library Management, More Effective and Efficient. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 68-76.
Karim, I. N. (2021). CORRELATION ANALYSIS: Are Religious Scavengers More Motivated?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 59-67.
Ulfah, M. (2021). Building Teacher Performance Based Islam Religious Values. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 9-17.
Mukminat, S. S. (2021). Realitas Kinerja Dosen, Apa Dampaknya?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 1-8.
Iswardani, W. (2021). Hydroponic Vegetable Production Planning at Plantation Parung Farm Bogor. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 8-15.
Indra, W. (2021). Detection of Gen C/EBPα Encodes the Meat Quality. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 24-32.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Edisi 8. Cetakan Ke 8. Semarang: Badan Penerbit Universitas Diponegoro.
Gujarati. (2012). Dasar-Dasar Ekonometrik. Edisi 5. Jakarta: Salemba Empat.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Harras, H., Sugiarti, E., & Wahyudi, W. (2020). Kajian Manajemen Sumber Daya Manusia Untuk Mahasiswa.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Kartolo, R., & Sugiyanto, S. (2019). Effect Profitabilitas Dan Pajak Terhadap Keputusan Pendanaan Dengan Growth Sebagai Variabel Moderating.
Kasmir. (2014). Analisis Laporan Keuangan. Edisi 1. Cetakan Ke 7. Jakarta: PT Raja Grafindo Persada.
Mahardika, P.A., & Marbun, D.P. (2016). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets pada PT. Bank Mandiri (Persero) dan anak-anak perusahaannya. Jurnal Widyakala, 23-28.
Mukrodi, M. (2019). Membangun Motivasis Kerja. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 2(4), 431-440.
Mukrodi, M., & Wahyudi, M. (2018). PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP MOTIVASI KERJA SERTA IMPLIKASINYA PADA KOMITMEN PEGAWAI DI KANTOR-KANTOR KEMENTRIAN AGAMA SE PROPINSI BANTEN. Jurnal Ekonomi Efektif, 1(1).
Munawir. (2010). Analisis Laporan Keuangan. Cetakan Ke 15. Yogyakarta: Liberty.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Rusilowati, U., & Wahyudi, W. (2020, March). The Significance of Educator Certification in Developing Pedagogy, Personality, Social and Professional Competencies. In 2nd Social and Humaniora Research Symposium (SoRes 2019) (pp. 446-451). Atlantis Press.
S Sugiyanto, Fd Febrianti - The Indonesian Accounting Review, 2021the Effect Of Green Intellectual Capital, Conservatism, Earning Management, To Future Stock Return And Its Implications On Stock Return
Santoso, S. (2012). Panduan Lengkap SPSS Versi 20. Jakarta: PT Elex Media Komputindo.
Sugiyanto, S. (2019). The Liquidity, Profitability, Good Corporate Goverance, Corporate Value Committee. Proceedings Universitas Pamulang, 1(1).
Sugiyanto, S., Febrianti, F. D., & Suripto, S. (2020). Good Corporate Governance And Tax Avoidance To Cost Of Debt With Growth Opportunityas Moderating (Empirical Study On Manufacturing Company And Finance Service Listed In Idx 2015-2019). The Accounting Journal Of Binaniaga, 5(2), 123-140.
Sugiyanto, S., Putri, A., & Kartolo, R. (2021). Potensi Kekayaan Intektual Pada Pemberdayaan Umkm Dan Koperasi Kota Tangerang Selatan. Proceedings Universitas Pamulang, 1(1).
Sugiyanto, Sugiyanto And Febrianti, Fitri Dwi And Maddinsyah, Ali And Sarwani, Sarwani And Pranoto, Pranoto (2021) The Influence Of Intellectual Capital, Conservatism, Earning Management, To Future Stock Return And Its Implications On Stock Return (Case Study Of Mining Companies In Indonesia Listed On Indonesia Stock Exchange For The Period Of 2013-2018). In: Inceess 2020, 17-18 July 2020, Bekasi, Indonesia.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, R & D. Bandung: CV Alfabeta.
Sumarsan, T. (2013). Sistem Pengendalian Manajemen, Edisi 2. Jakarta: PT Indeks.
Sunardi, N., & Lesmana, R. (2020). Konsep Icepower (Wiramadu) sebagai Solusi Wirausaha menuju Desa Sejahtra Mandiri (DMS) pada Masa Pandemi Covid-19. JIMF (Jurnal Ilmiah Manajemen Forkamma), 4(1).
Supardi, H., H. Suratno, & Suyanto. (2016). Pengaruh Current Ratio, Debt To Asset Ratio, Total Asset Turnover dan Inflasi Terhadap Return On Asset (Studi Empiris Koperasi Di Wilayah Kabupaten Indramayu). Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 16-27.
Sutrisno. (2012). Manajemen Keuangan Teori, Konsep dan Aplikasi. Yogyakarta: Ekonesia.
Wahyu, W., & Salam, R. (2020). KOMITMEN ORGANISASI (Kajian: Manajemen Sumber Daya Manusia).
Wahyudi, M. (2018). DETERMINAN KOMITMEN ORGANISASI DOSEN DI WILAYAH KOPERTIS IV. Jurnal Ekonomi Efektif, 1(1).
Wahyudi, M., Mukrodi, M., Harras, H., & Sugiarti, E. (2020). Wirausaha Muda Mandiri: Learning, Sharing & Practice. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(1), 101-110.
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
