Pengaruh Current Ratio (Cr) dan Debt to Equity Ratio (Der) terhadap Return on Asset (Roa) pada PT. Kimia Farma,Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2021

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Current Ratio (CR) dan Debt To Asset Ratio (DER) terhadap Return On Asset (ROA) Kimia 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 2016 – 2021 yang berjumlah 20. 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 Kimia Farma Tbk Yang terdaftar di Bursa Efek Indonesia priode 2016 – 2021; (2) secara parsial variabel Debt To Asset Ratio (DAR) mempengaruhi Return on asset (ROA) pada Kimia 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 Asset Ratio (DER) terhadap Return on asset (ROA) pada Kimia Farma,Tbk Yang terdaftar di Bursa Efek Indonesia priode 2016 – 2021. The purpose of this study was to find out and analyze the effect of the Current Ratio (CR) and Debt To Asset Ratio (DER) on the Return On Assets (ROA) of Kimia Farma,Tbk which is listed on the Indonesia Stock Exchange for the period 2016 - 2021. The research method used was exploratory research , where the variable is measured by uploading financial data. The data collection method was carried out by collecting the company's financial data on the IDX for the period 2016 - 2021. The population in this study was quarterly data for the period 2016 - 2021, which amounted to 20. Data processing used SPSS software version 23, with descriptive analysis and testing the hypothesis of multiple regression analysis. The results of the study show that: (1) partially the Current Ratio (CR) variable affects Return on Assets (ROA) at Kimia Farma,Tbk which is listed on the Indonesia Stock Exchange for the period 2016 – 202 ; (2) partially the Debt To Asset Ratio (DAR) variable affects Return on assets (ROA) at Kimia 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 Current Ratio (CR) and Debt To Asset Ratio (DER) variables on Return on Assets (ROA) at Kimia Farma,Tbk which is listed on the Indonesia Stock Exchange for the period 2016 – 2021.