Pengaruh Quick Ratio Dan Debt To Equity Ratio Terhadap Kinerja Perusahaan Pada PT. Indofood Cbp Sukses Makmur Tbk Periode 2011 - 2020

Authors

  • Dewi Ambarwati
  • Meilisa Indriarti
  • Hadi Sofyanto Yundha

Abstract

This study aims to examine the effect of Quick Ratio and Debt to Equity Ratio on Return On Assets at PT. Indofood CBP Sukses Makmur Tbk period 2011-2020. The type of the research used is descriptive quantitative. Data analysis methods used include classical assumption test, determinant correlation test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it was found that a) there was no effect of Quick Ratio on Return On Assets, which was seen from the results of the t-test -|0.543| < ttable 2.3646 (tcount < ttable) with a significance value of 0.604 > 0.05; b) There is a significant negative effect of Debt to Equity Ratio on Return On Assets, which is seen from the results of the t-test -|6,925| > t table 2.3646 with a significance value of 0.000 < 0.05; c) And there is the effect of Quick Ratio and Debt to Equity Ratio on Return On Assets together, which is seen from the test results Fcount 26.448 > Ftable 4.74 with a significance value of 0.001 <0.05. The result of the analysis of the coefficient of determination obtained is that the R2 value is 0.883. This means that the Quick Ratio and Debt to Equity Ratio affect the Return On Assets (ROA) of 88.3%, and the remaining 11.7% is influenced by other variables not included in this research model.

Keywords: Quick Ratio; Debt to Equity Ratio; Return On Assets.

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Published

2022-07-01