PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA PT HUTAMA KARYA PERSERO, PERIODE 2014-2024

Abstract

This study aims to determine whether there is an influence of Current Ratio on Return On Equity (ROE) and the influence of Debt to Equity Ratio on Return On Equity at PT Hutama Karya Persero for the period 2014-2024. This study was conducted using quantitative analysis methods. Data collection was carried out using secondary data methods obtained from financial reports at PT Hutama Karya persero with a sample of 11 years, namely from 2014 to 2024. the technique used uses statistical formulas, namely descriptive statistical analysis, classical assumption test, multiple correlation coefficient test, determination coefficient test, F test, multiple linear regression test, and T test. data analysis was carried out using the SPSS version 25 program. where the Current Ratio affects Return On Equity (ROE) as evidenced by a value of 0.021 <0.05 and the Debt to Equity Ratio affects Return On Equity (ROE) as evidenced by a value of 0.000 < 0.05.