The Effect of Current Ratio and Debt To Asset Ratio on Return On Asset Pt Electronic City Indonesia Tbk (ECII) Period 2012 - 2022

Authors

  • ahmad syaihu herais univesity pamulang

DOI:

https://doi.org/10.55538/ifr.v4i2.43

Keywords:

Current Ratio; Debt to Assest Ratio; Return on Asset

Abstract

This research aims to test and analyze the influence of the Current Ratio and Debt to Asset Ratio on Return on Assets, this research was conducted at PT. Elektronic City Indonesia Tbk Period 2012 – 2022. The results of this research show that, Current Ratio (CR) does not have a significant influence on Return on Assets (ROA), the calculated T value < T Table (2,248 < 2,306) is reinforced with sig > 0, 05 (0.074 > 0.05) Debt to Asset Ratio has a significant influence obtained by the value Tcount > Ttable (3.543 > 2.306) with a strengthened Sig < 0.05 (0.003 < 0.05) and based on the f test between CR and DAR The above ROA shows a simultaneous influence, it can be seen that the results of the calculated F test > F table (6,033 > 4,459), this is reinforced by the Sig value < 0.05 (0.022 < 0.05).

References

Fathir (2021), The Effect of Current Ratio and Cash Ratio on Return on Assets at PT. Sumber Alfaria Trijaya Tbk, Jurnal Neraca Pradaban Vol.1 No.3

Govinna, (2018). The Influence of Current Ratio, Debt to Asset Ratio, Firm Size and Working Capital Turnover on Return on Assets, in Wholesale and Retail Trade Companies in the Period 2013 – 2017, OWNER Journal Vol.3 No.2.

Hapsari, D. P., & Saputra, A. (2018). Analisis Penjualan Bersih, Beban Umum & Administrasi Terhadap Laba Tahun Berjalan. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 5(1), 45-53.

Handoko, L. P. (2016). The effect of product quality and delivery service on online-customer satisfaction in zalora indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(1).

Haryoko, U. B. H. B., & Sinaga, P. (2019). Pengaruh Biaya Promosi Terhadap Tingkat Penjualan (Studi Kasus Pada Agen Anugrah Mandiri Jakarta). Jurnal Pemasaran Kompetitif, 2(2), 35-47.

Hidayat, T., Permatasari, M., & Suhamdeni, T. (2020). Analisis Pengaruh Rasio Keuangan Terhadap Kondisi Financial Distress Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Bisnis Pelita Bangsa, 5(02), 93-108

Kasmir (2016), Analisis Laporan Keuangan. Jakarta : Raja Grafindo Persada

Kasmir (2018), Analisis Laporan Keuangan. Jakarta; Raja Grafindo Persada

Kasmir (2019), Pengantar Manajemen Keuangan. Jakarta : Pranedamedia Group

Mahardhika, P.A., (2018).Pengaruh current ratio dan debt to equity terhadap return on assest Widyakala Journal vol.3 Maret 2016

Nurwita, (2020), The Influence of Current Ratio on Return on Assets at PT. Indocement Tunggal Prakarsa for the 2011-2019 Period, Journal of Research Innovation Vol.1 No.7

Puspitasari (2021), The Influence of Current Ratio, Debt to Asset Ratio, and Debt to Equity Ratio, on Return on Assets in Manufacturing Companies in the Food and Beverage Sub-Sector for the Period 2015-2019, JBFE (Journal of Business, Finance, and ) Vol.2 No.1

Satria, (2022), The Influence of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Asset (ROA) at PT. Mayora Tbk 2009 – 2020 SJOR (Scientific Journal of Reflection) Vol.5 No.2

Setyowati (2020), The Effect of Debt to Equity Ratio and Current Ratio on Return on Assets as an Intervening Variable, JRMA (Accounting Student Research Journal) Vol.8 No.2

Sanjaya, H. (2019). Analisis rasio keuangan untuk mengukur kinerja keuangan pemerintah daerah kota mataram. Jurnal Distribusi-Jurnal Ilmu Manajemen dan Bisnis, 7(1), 81-92

Sugiyono (2019), Metode Penelitian Kombinasi ( Mixed Methods) Bandung CV. Alfabeta

Supardi, H., Suratno, H. S. H., & Suyanto, S. (2018). Pengaruh Current Ratio, Debt to Asset Ratio, Total Asset Turnover dan Inflasi Terhadap Return on Asset. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2(2), 16-27.

Zakarsyi (2021), The Influence of Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio on Return on Asset, Educational Equilibria Scientific Journal of Economic Education (JIPE) Vol.6 No.1

Downloads

Published

2025-03-08 — Updated on 2025-03-08

Versions

How to Cite

syaihu herais, ahmad. (2025). The Effect of Current Ratio and Debt To Asset Ratio on Return On Asset Pt Electronic City Indonesia Tbk (ECII) Period 2012 - 2022. Indonesian Financial Review, 4(2), 110–129. https://doi.org/10.55538/ifr.v4i2.43

Issue

Section

Articles