Faktor-Faktor yang Mempengaruhi Return on Asset (Studi pada Perusahaan Sub Sektor Semen Periode 2015-2020)
DOI:
https://doi.org/10.30595/kompartemen.v20i1.13238Keywords:
current ratio, debt to equity ratio, return on assetAbstract
Riset ini memiliki tujuan untuk membuktikan secara empiris pengaruh current ratio dan debt to equity ratio terhadap return on asset. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh dari website BEI dan perusahaan sampel. Populasi dalam riset ini adalah perusahaan manufaktur sub sektor semen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa secara simultan current ratio dan debt to equty ratio berpengaruh terhadap return on asset. Secara parsial current ratio dan debt to equty ratio tidak berpengaruh terhadap return on asset.
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