Pengaruh Current Ratio, Total Asset Turnover dan Debt To Equity Ratio Terhadap Return On Aset

Authors

  • Nisa Aulia Budi Saputri Universitas Muhammadiyah Jakarta
  • Azizatul Munawaroh Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.55606/jurimbik.v6i3.2610

Keywords:

Current Ratio; Total Asset Turnover; Debt To Equity Ratio, Return On Aset

Abstract

This study aims to analyze the effect of the Current Ratio, Total Asset Turnover, and debt-to-equity ratio on Return On Assets in household goods companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. The method used in this study is a quantitative analysis of 10 household goods companies; the study was conducted using the financial statements of companies listed on the IDX from 2021 to 2025. Subsequently, the tabulated data was analyzed using the Eviews software with multiple linear regression analysis. The results of this study indicate that the Current Ratio (X1) has no significant effect on Return On Assets. Meanwhile, Total Asset Turnover (X2) has a positive and significant effect on Return On Assets. The Debt To Equity Ratio (X3) has no significant effect on Return On Assets.

References

Adezia Zefanya Michela, Tatyana, Ni Made Artini, M. H. (2022). Pengaruh Current Ratio, Total Asset Turnover, dan Debt To Equity Ratio terhadap Return On Asset pada perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia (bei) periode 2018-2022.

Agustin Chandra Dewi, S. D. E. (2024). Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, dan Net Profit Margin Terhadap Return On Assets. ECo-Buss, 7(1), 342–353. https://doi.org/10.32877/eb.v7i1.1466

Alimunir, Ervyna, & Irman. (2021). The Effect of Current Ratio, Debt To Equity Ratio, Total Asset Turnover, and Saales Growth On Return On Asset Manufacturing. Jurnal Bisnis Terapan, 1 No 1(1), 111–122.

Angrawit Kusumawardani. (2023). Pengaruh Return On Asset, Debt To Equity Ratio, dan Current Ratio Terhadap Return Saham. ARBITRASE: Journal of Economics and Accounting, https://doi.org/10.47065/arbitrase.v4i1.1089 4(1), 132–141.

Basuki, A. T., & Prawoto, N. (2022). Analisis regresi dalam penelitian ekonomi & bisnis: Dilengkapi aplikasi SPSS & EViews. Rajawali Pers.

Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.

Hery. (2023). Analisis laporan keuangan: Integrated and comprehensive edition. PT Gramedia Widiasarana Indonesia.

Kasmir. (2021). Analisis laporan keuangan (Edisi revisi). PT RajaGrafindo Persada.

Keumala Hayati, Agustina Tambunan, Ricky A Sitorus, E. S. S. (2021). PENGARUH CURRENT RATIO, INVENTORY TURNOVER, TOTAL ASSET TURNOVER, DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2019.

Kieliszek, A. (2021). Junior Management Science A Signaling Theory Perspective on Building Supportive Responses to Organizational Change: An Experimental Study. Junior Management Science, 6(4), 700–744. https://doi.org/10.5282/jums/v6i4pp700-744

Kurniawati, cicik ritno. (2023). Analisis Pengaruh Current Ratio, Total Asset Turnover, Return On Asset dan Debt To Equity Ratio Terhadap Financial Distress. Jurnal Ilmiah Manajemen Kesatuan, 11(1), 101–112. https://doi.org/10.37641/jimkes.v11i1.1733 91

Nirawati, L., Acep, S., Anggi, S., Minanti, D. S., Muhammad, R. S., Nurul, N. K., & Yunida, A. S. (2022). Profitabilitas dalam Perusahaan. Jurnal Manajemen Dan Bisnis, 5(1), 60–68.

Priyatno, D. (2022). Olah data sendiri analisis regresi linier dengan SPSS & analisis regresi data panel dengan EViews. Penerbit Cahaya Harapan.

Rismanty, V. A., Dewi, I. K., & Sunarto, A. (2022). Pengaruh Current Ratio (Cr), Debt To Equity Ratio (Der), Dan Total Asset Turnover (Tato) Terhadap Return On Asset (Roa) Pada Perusahaan Pt Indocement Tunggal Prakarsa Tbk Periode 2011-2020. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and https://doi.org/10.37481/sjr.v5i2.481 Business, 5(2), 457–465.

Rismanty, V. A., Dewi, I. K., Sunarto, A., Pt, P., Tunggal, I., & Tbk, P. (2022). PENGARUH CURRENT RATIO ( CR ), DEBT TO EQUITY RATIO ( DER ), DAN TOTAL ASSET TURNOVER ( TATO ) TERHADAP RETURN ON ASSET ( ROA ) PADA PERUSAHAAN PT INDOCEMENT TUNGGAL PRAKARSA TBK PERIODE 2011-2020. 5(2), 457–465.

Rompas, I. L. M., & Rumokoy, L. J. (2023). Pengaruh Current Ratio, Debt To Equity Ratio, Dan Total Asset Turnover Terhadap Return On Asset Perusahaan Sub Sektor Otomotif & Komponen Di Bursa Efek Indonesia Periode 2015 2021. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 11(1), 833–843. https://doi.org/10.35794/emba.v11i1.46377

Rudy Pudjut Harianto, P. M. (2024). PENGARUH CURRENT RATIO DEBT TO EQUITY RATIO DAN TOTAL ASSETS TURN OVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. 15(1), 41–52.

Sianturi, F. A., & Purba, M. I. (2021). Analisis laporan keuangan. Yayasan Kita Menulis.

Sijal, M (2024). Penelitian Hipotesis. Metode Penelitian Manajemen dan Bisnis, 23.

Sinambela, L. P., & Sinambela, S. (2022). Metodologi penelitian kuantitatif: Teoretik dan praktik. Rajawali Pers.

Sudana, I. M. (2023). Manajemen keuangan perusahaan: Teori dan praktik. Erlangga.

Sugiyono. (2023). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Vina Ramaadhianti, Wafiyyah Septiwidya, Juwainah Juwainah, Anditha Wanda Salsabila, Avriliani Dwi Septianay, & Tri Yulaeli. (2023). Faktor-Faktor Yang Mempengaruhi Current Ratio, Debt Equity Ratio, Debt Asset Ratio, Dan Perputaran Modal Kerja Terhadap Return On Asset. Student Scientific Creativity Journal, 1(5), 168–190. https://doi.org/10.55606/sscj 92 amik.v1i5.1973

Zahra, A. S., Della, F. F., & Syafitri, R. (2023). Kerangka Berfikir Penelitian Kuantitatif Addini. Tarbiyah: Jurnal Ilmu Pendidikan Dan Pengajaran, 2(1), 160–166. https://jurnal.diklinko.id/index.php/tarbiyah/https://jurnal.diklinko.id/index.p hp/tarbiyah/

Zaman Muhamad Badru. (2021). “Influence of Debt To Total Asset Ratio (DAR) Current Ratio (CR) and Total Asset Turnover (TATO) on Return On Asset (ROA) and Its Impact on Stock Prices on Mining Companies on the Indonesia Stock Exchange in 2008-2017.” Journal of Industrial Engineering & Management Research, Vol.2, No.(1), :2722-8878. http://www.jiemar.org

Zuhroh, I., & Amir, F. (2021). Ekonometrika dengan software EViews. UMMPress.

Downloads

Published

2026-10-31

How to Cite

Saputri, N. A. B., & Munawaroh , A. (2026). Pengaruh Current Ratio, Total Asset Turnover dan Debt To Equity Ratio Terhadap Return On Aset. Jurnal Ilmiah Manajemen, Bisnis Dan Kewirausahaan, 6(3), 204–215. https://doi.org/10.55606/jurimbik.v6i3.2610

Similar Articles

1 2 3 4 5 6 7 > >> 

You may also start an advanced similarity search for this article.