PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PT ULTRA JAYA MILK INDUSTRY AND TRADING COMPANY Tbk PERIODE 2011 – 2022
Abstract
The aim of this research is to determine the influence of the Current Ratio, Debt To Equity Ratio on Return On Assets at PT Ultra Jaya Milk Industry And Trading Company Tbk for the period 2011 - 2022, either partially or simultaneously. The method used is a quantitative method. The sample used is the financial report of PT Ultra Jaya Milk Industry And Trading Company Tbk for 12 years. The sampling technique uses the Non-Probability Sampling technique. The analysis in this research used the program, SPSS (Statistical Package for Social Science) software version 26.0. The results of research on the Current Ratio (X1) variable show that there is a partial influence of the inflation rate on Return On Assets (ROA). With the results of the calculated t value > t table and significant < 0.05, namely: 2.488 > 2.228 and 0.032 < 0.05. The Debt To Equity Ratio (X2) variable shows that there is no partial influence of the Debt To Equity Ratio on Return On Assets (ROA). With the results, the calculated t value < t table is not significant < 0.05, namely: -1,080 < 2.228 and 0.306 > 0.05. Based on the Current Ratio and Debt To Equity Ratio, it does not have a significant effect on Return On Assets (ROA). With the concurrent results, the calculated F value < F table is not significant < 0.05, namely: 3.568 < 4.260 and significant 0.072 > 0.05. This shows that there is no significant influence simultaneously between the Current Ratio and Debt to Equity Ratio on Return On Assets (ROA)
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