PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Agus  Firmansyah; Ihwan Satria Lesmana

doi:10.46306/vls.v1i2.38

Authors

Agus Firmansyah Universitas Bina Bangsa
Ihwan Satria Lesmana Universitas Bina Bangsa

DOI:

https://doi.org/10.46306/vls.v1i2.38

Keywords:

Current Rasio, Debt To Equity Ratio, Return On Asset

Abstract

The return on asset value is one of the considerations that influence investors to invest in a company. The higher the return on asset, the more invested. There are several ratios that affect considerations in investing investors, including current ratio and debt to equity ratio. This study aims to determine the effect of current ratio and debt to equity ratio on return on assets in pharmaceutical sub-sector manufacturing companies listed in IDX for the period 2015-2019. The method in this study uses quantitative method, the population in this study there are 10 pharmaceutical companies and samples used by 8 pharmaceutical companies registered in IDX witha period of cussingduring2015-2019. The results showed that partially variable there is an influence of current ratio to return on asset, there is a negative influence of debt to equity ratio to return on asset.

Downloads

Download data is not yet available.

References

Fitri Ulandari, Juanda Astarani, 2017. “Pengaruh Current Ratio, Total Assets Turnover, Net Profit Margin, dan Debt To Equity Ratio terhadap Perubahan Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2015,” Jurnal Audit Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tanjungpura, Vol. 6, No. 1.

Haki, U. (2021). PENGARUH KOMPENSASI DAN KEBUTUHAN AKTUALISASI DIRI TERHADAP PRESTASI KERJA GURU DI MA AL-KHAIRIYAH PONTANG KABUPATEN SERANG. Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan, 1(1), 1-10.

Hamid, A., Savitri, I., & Yusuf, M. (2021). PENGARUH KEPRIBADIAN TERHADAP STRESS KERJA PERAWAT RUMAH SAKIT JIWA PROVINSI SULAWESI TENGGARA. Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan, 1(1), 227-242.

Hery, 2015 “Pengantar Akuntansi”, (Jakarta : PT. Grasindo).

Hery, 2018, “Analisis Laporan Keuangan : Integrated and Comprehensive Edition”, (Jakarta : PT.Grasindo).

I Gusti ayu Dwi Ambarawati, 2018 “Pengaruh Capital Adeqiacy Ratio, Non Performing Loan, Loan To Deposit Ratio terhadap Return On Asset”, E-jurnal manajemen. Vol.7. No 5.

Kasmir, 2012, “Analisis Laporan Keuangan”, (Jakarta : PT. Raja Grafindo Persada).

Kasmir, 2016 “Analisis Laporan Keuangan”, (Jakarta : Kencana).

Mahayati, F., Fatonah, S., & Meilisa, R. (2021). PENGARUH RETURN ON EQUITY (ROE) DAN DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN (PBV) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BEI. Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan, 1(1), 258-267.

Suad Husnan dan Enny Pujiastuti, 2015, “Dasar-dasar Manajemen Keuangan”, (Yogjakarta : UPP STIM YKPN).

Taufiq Akbar, 2019, “Kajian Kinerja Profitabillitas Bank pada Prespektif Bank Umum Berdasarkan Kegiatan Usaha”, (Ponorogo : Uwais Inspirasi Indonesia).