PENGARUH DEBT TO ASSET RATIO (DAR) DAN CURRENT RATIO (CR) TERHADAP RETURN ON EQUITY (ROE) PADA PT. ACE HARDWARE INDONESIA TBK PERIODE 2013 – 2022
Abstract
This research aims to determine the effect of Debt to Asset Ratio and Current Ratio on Return on Equity partially or simultaneously at PT. Ace Hardware Indonesia Tbk from the 2013-2022 period. The independent variables used in the research are Debt to Asset Ratio and Current Ratio, while the dependent variable used is Return on Equity. This research method is descriptive quantitative. The population in this research is all financial reports of PT. Ace Hardware Indonesia Tbk 2013- 2022. With samples in the form of a consolidated financial position report and profit and loss statement. The analysis technique used is multiple linear regression and hypothesis testing using the t test to test partial relationships and the f test to test joint effects. Data analysis used SPSS version 26 software. The results of this research show that partially the Debt to Asset Ratio does not have a significant effect on Return on Equity. With the hypothesis test, the Tcount value was -0.430 < Ttable 2.364, this was also confirmed by the significant value of 0.680 > 0.05 . Partially, the Current Ratio has no effect on Return on Equity. By hypothesis testing, the Tcount value is 2.231 < Ttable 2.364 and is strengthened by a significant value of 0.601 > 0.05. And simultaneously, the Debt to Asset Ratio and current ratio on Return on Equity have no influence with the hypothesis test Tcount 2.489 < Ttable 4.46), this is also reinforced by the significance value of 0.153 > 0.05.
References
Faisal (2021) Pengaruh Debt To Asset Ratio (DAR) dan Current Ratio (CR) terhadap Return On Equity (ROE) pada PT Indofood Sukses Makmur Tbk. Periode 2010-2019.
Adam, K (2021) Pengaruh Net Profit Margin (NPM) dan Current Ratio (CR) terhadap Return On Equity (ROE) pada PT Mayora Indah Tbk. Periode 2010-2020.
M, Andriansyah (2021) Pengaruh Current Ratio (CR) dan Debt To Asset Ratio (DAR) terhadap Return On Asset (ROA) pada PT Jasa Marga (Persero) Tbk. Periode 2011-2020.
Edy Sutrisno. 2016. Manajemen Sumber Daya Manusia. Januari: Penerbit Prenadamedia Group Cet. Ke 8.
Kasmir. 2016. Manajemen Sumber Daya Manusia. Jakarta : PT. Raja Grafindo Persada.
Fahmi, Irham, (2015), Pengantar Manajemen Keuangan, Cetakan Keempat, Bandung : CV. Alfabeta.
Agus Harjito dan Martono. 2010. Manajemen Keuangan. Yogyakarta: Ekonesia.
Munawir. (2010). Analisa Laporan Keuangan. Liberty Yogyakarta
Dianty P, Sheren, Valent, & Angeline (2018) Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Dan Return On Equity (ROE) Terhadap Dividend Payout Ratio (DPR) Pada Perusahaan Sektor Industri Barang Konsumsi DI BEI Tahun 2013-2017. Jurnal Riset Akuntansi. 13(01).
Dede, S. (2019) Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Terhadap Return On Asset (ROA) Pada PT Kalbe Farma Tbk. JurnalIlmiah. 7(01).
Puput, M. Gatot, K. (2021) Pengaruh Current Ratio (CR) dan Debt To Asset Ratio (DAR) Terhadap Return On Equity (ROE) Pada PT Ace Hardware Indonesia Tbk. Tahun 2010-2019. Jurnal Disrupsi Bisnis.04(03).
Endang, P. Astutika, Ammelia, N. (2019) Pengaruh Current Ratio (CR) dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA) Pada PT Indocement Tunggal Perkasa Tbk. Periode 2008-2017. Jurnal Sekuritas. 03(01).
Nina, S. (2020) Pengaruh Current Ratio (CR) dan Debt To Equity Ratio (DER) Terhadap Return On Equity (ROE) Pada PT Indah Kiat Pulp & Papper, Tbk. Periode 2012-2018. Jurnal Ekonomi, Bisnis dan Akuntansi 19(01).
Amalia, T. (2020) Pengaruh CR dan DER Terhadap ROE Pada Perusahaan Perdagagam Eceran Di BEI Periode 2015 – 2018. Jurnal Akuntansi.04(02).
Joko, T. Rizka, H. (2020) Pengaruh CR, DER, dan WCTO Terhadap ROE Di
D’DHAVE HOTEL PADANG. Jurnal Matua. 02(01).
Hadijah, F. Intan, S. (2021) Pengaruh Current Ratio (CR), dan Debt To Asset Ratio (DAR) Terhadap Return On Equity (ROE) Pada PT Sampoerna AgroTbk. Periode 2010-2020. Jurnal Madani. 04(02).
Nohita, C. (2021) Pengaruh Current Ratio (CR), dan Debt To Equity Ratio (DER) Terhadap Return On Equity (ROE) Pada SUB Sektor Otomotif. Jurnal Akuntansi dan Keuangan. 05(02).
Indrim K. (2020) Pengaruh Current Ratio (CR) dan Debt To Equity Ratioterhadap Dividen Payout Ratio pada PT. Mandom Indonesia Tbk diCibitung. Jurnal Ilmu Komputer dan Bisnis.11(02)..
