Pengaruh Leverage (DER) dan Liquidity (CR) terhadap Profitabilitas (ROA) pada Perusahaan Otomotif dan Komponen
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Abstract
Abstract
This study aims to determine whether the Current Ratio (CR) influences Return on assets (ROA) and whether the Debt-to-Equity Ratio (DER) influences Return on assets (ROA). The population in this study is the automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 13 companies. The method of determining the sample is purposive sampling, so the sample in this study is 8 companies. Method 6 of data analysis is multiple linear regression with partial hypothesis testing. The results of this study indicate that CR affects ROA, where the t value is 2.750 > t table is 2.024. And DER does not affect ROA, where the value of t count is 1.224 < t table of 2.024.
Abstrak
Penelitian ini bertujuan untuk mengetahui apakah Current Ratio (CR) dan Debt to Equity Ratio (DER) berpengaruh terhadap Return on Assets (ROA). Populasi dalam penelitian ini perusahaan manufaktur subsektor otomotif yang terdaftar di BEI tahun 2016-2020 berjumlah 13 perusahaan. Metode penentuan sampel dengan purposive sampling sehingga sampel dalam penelitian ini sebanyak 8 perusahaan. Metode analisis data adalah regresi linear berganda, dengan uji hipotesis parsial. Hasil penelitian ini menunjukkan bahwa CR berpengaruh terhadap ROA, dimana nilai t hitung sebesar 2,750 > t tabel sebesar 2,024. Dan DER tidak berpengaruh terhadap ROA, dimana nilai t hitung sebesar 1,224 < t tabel sebesar 2,024.
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