Pengaruh Current Ratio(CR) dan Debt to Equity Ratio (DER) terhadap Return on Asset (ROA) pada PT.Kalbe Farma.Tbk yang Terdaftar di BEI Periode 2016-2021

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return On Asset (ROA) pada PT.Kalbe Farma.Tbk Yang terdaftar di Bursa Efek Indonesia priode 2016 – 2021 Metode penelitian yang dilakukan adalah penelitian eksploratif, dimana variabel diukur mengupload data keuangan. Metode pengumpulan data dilakukan dengan mengumpulkan data keuangan perusahaan tersebut yang ada di BEI priode 2016 – 2021. Populasi dalam penelitian ini adalah data pertriwulan priode 2018 - 2021. yang berjumlah 24. Pengolahan data menggunakan perangkat lunak SPSS versi 23, dengan analisis deskriptif dan pengujian hipotesis analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) secara parsial variabel Current Ratio (CR) mempengaruhi Return On Asset (ROA) pada PT.Kalbe Farma.Tbk Yang terdaftar di Bursa Efek Indonesia priode 2016 – 2021. ; (2) secara parsial variabel Debt to Equity Ratio (DER) mempengaruhi Return On Asset (ROA) pada PT.Kalbe Farma.Tbk Yang terdaftar di Bursa Efek Indonesia priode 2016 – 2021. ; (3) secara simultan terdapat pengaruh yang positif dan signifikan antara variabel Current Ratio (CR) dan Debt to Equity Ratio (DER) mempengaruhi Return On Asset (ROA) pada PT.Kalbe Farma.Tbk Yang terdaftar di Bursa Efek Indonesia priode 2016 – 2021. The purpose of this study was to determine and analyze the effect of the current ratio (CR) and debt equity ratio (DER) on the Return on Assets (ROA) at PT.Kalbe Farma.Tbk listed on the Indonesia Stock Exchange for the period 2016- 2021. The research method carried out is an exploratory research, where the measured variables upload financial data. The data collection method is carried out by collecting financial data of the company that is on the IDX for the 2016- 2021 period. The population in this study is the quarterly data for the 2018-2021 period, totaling 24. The data processing uses SPSS version 23 software, with descriptive analysis and multiple regression analysis hypothesis testing. The results showed that: (1) the current ratio (CR) partially affected the Return on Assets (ROA) at PT.Kalbe Farma.Tbk which was listed on the Indonesia Stock Exchange for the period 2016-2021. ; (2) partially the variable Debt ti Equity ratio (DER) affects the Return on Assets (ROA) at PT.Kalbe Farma.Tbk which is listed on the Indonesia Stock Exchange for the period 2016-2021. ; (3) Simultaneously there is a positive and significant influence between the variable current ratio (CR) and Debt ti Equity ratio (DER) affecting Return on Assets (ROA) at PT.Kalbe Farma.Tbk which is listed on the Indonesia Stock Exchange for the period 2016-2021.