Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity

Authors

DOI:

https://doi.org/10.31000/competitive.v5i2.4225

Abstract

Tujuan penelitain ini adalah untuk mengatahui adakah pengaruh antara current ratio dan Debt on Equity Ratio terhadap Return on Equity pada perusahaan sub sektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Teknik purposive sampling dijadikan untuk teknik pengambilan sampel. Ada 8 perusahaan yang memenuhi kriteria yang ditentukan. Jenis data yang dipakai merupakan data sekunder yang dapatkan dari website Bursa Efek Indonesia. Metode analisis yang dipakai merupakan analisis regresi linear berganda. Penelitian ini menunjukan hasil bahwa secara parsial current ratio tidak berpengaruh terhadap ROE, sedangkan DER berpengaruh negatif terhadap ROE. Secara bersama-sama current ratio dan DER  memilik pengaruh terhadap ROE.

References

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https://www.idx.co.id/

https://www.kemenperin.go.id

https://www.otomotif.kompas.com/

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Published

2021-07-01

Issue

Vol. 5 No. 2 (2021): Competitive Jurnal Akuntansi dan Keuangan

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Articles

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