PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PT ANEKA TAMBANG TBK PERIODE 2015-2024
DOI:
https://doi.org/10.61722/jemba.v3i1.2094Keywords:
Current Ratio, Debt to Equity Ratio, Return On EquityAbstract
This research aims to examine the influence of Current Ratio and Debt to Equity Ratio on Return On Equity at PT Aneka Tambang Tbk for the period 2014-2024. The independent variables in this study are Current Ratio and Debt to Equity Ratio, while the dependent variable used is Return On Equity. This research was conducted using secondary data and quantitative descriptive methods. The population of this study uses financial report data with a sample of balance sheets and income statements for 10 years (2015-2024). The data analysis techniques used are descriptive statistical analysis, classical assumption test, coefficient of determination test, multiple linear regression test, and hypothesis testing (t-test and F-test). The results of this study show that Current Ratio partially has a significant effect on Return On Equity, seen from a significance value greater than 0.05, where the value 0.019 < 0.05, while the t-count value shows a result greater than t-table, which is -3.041 > 1.89458, and the Debt to Equity Ratio variable partially has a significant effect on Return On Equity, where the significance value is less than 0.05, namely 0.001 < 0.05, and the t-count value shows a result greater than t-table, which is 5.245 > 1.89458. Meanwhile, simultaneously, Current Ratio and Debt to Equity Ratio significantly affect Return On Equity, where the significance value is 0.001 < 0.05, and the Fcount value shows a result greater than F-table, which is 14.873 > 4.74.
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