GDL

The Effect of Liquidity (CR) and Solvability (DER) to Profitability (ROA) on Companies Subsector of Cosmetics and Household Listed in Indonesia Stock Exchange Period 2012 - 2019

Tugas Akhir, 042 / 2020 / KPN
Undergraduate Theses from JBPTPPOLBAN / 2022-03-08 10:01:46
Oleh : Henna Ardhefani - 175121043 (hennardhefani@gmail.com)
Dibuat : 2022-03-08, dengan 4 file

Keyword : Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA).
Subjek : Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA).

Penelitian ini bertujuan untuk mengetahui pengaruh Curent Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Assets (ROA) pada perusahaan manufaktur subsektor kosmetik dan barang keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia periode 2012 – 2019. Metode yang digunakan adalah metode deskriptif kuantitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Penelitian ini menggunakan metode purposive sampling dan diperoleh 5 sampel perusahaan manufaktur subsektor kosmetik dan barang keperluan rumah tangga periode 2012 – 2019. Teknik analisis data yang digunakan adalah uji asumsi klasik dan uji hipotesis regresi linier berganda menggunakan uji T secara parsial dan uji F secara simultan pada level significance 5% dengan alat bantu SPPS versi 26. Hasil penelitian menunjukkan secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap Return on Assets (ROA), dan Debt to Equity Ratio (DER) berpengaruh positif dan signifikan terhadap Return on Assets (ROA). Sedangkan, secara simultan Current Ratio (CR) dan Debt to Equity Ratio (DER) berpengaruh signifikan terhadap Return on Assets (ROA).

Deskripsi Alternatif :

The aim of this research are to know the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) to Return on Assets (ROA) on companies subsector of cosmetics and household listed in Indonesia Stock Exchange Period 2012 - 2019. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports. This research used purposive sampling method and obtained 5 samples of companies subsector of cosmetics and household listed on Indonesia Stock Exchange Period 2012 - 2019. Analytcal techniques used are classical test assumptions and multiple linear regression hypothesis test using partial T test and F test simultaneously at the significance level of 5% with SPPS version 26. This research showed partially Current Ratio (CR) is not having significant effect on Return on Assets (ROA), and Debt To Equity Ratio (DER) has a positive and significant effect on Return on Assets (ROA). Therefore, simultaneously that Current Ratio (CR) and Debt To Equity Ratio (DER) have a significant effect on Return on Assets (ROA).

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