Pengaruh CR dan DER terhadap ROA pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga

Abstract

The aim of this research are to know the effect of CR and DER to ROA on companies subsector of cosmetics and household listed on Indonesia Stock Exchange Period 2012 - 2019. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports. This research used purposive sampling method and obtained 5 samples of companies subsector of cosmetics and households listed on Indonesia Stock Exchange Period 2012 - 2019. Analytcal techniques used are classical test assumptions and multiple linear regression hypothesis test using partial T test and F test simultaneously at the significance level of 5% with SPPS version 26. This research showed partially CR is not having significant effect on ROA, and DER has a positive and significant effect on ROA. Therefore, simultaneously that CR and DER have a significant effect on ROA.

Pengaruh Perputaran Kas, Struktur Modal, Perputaran Persediaan, Asset Growth Dan Total Asset Turnover terhadap Profitabilitas

“…Jika struktur modal semakin tinggi, maka laba yang diperoleh perusahaan akan semakin meningkat. Hasil penelitian yang dilakukan oleh (Ardhefani et al, 2021) menunjukkan bahwa terdapat pengaruh positif dan signifikan antara struktur modal (DER) terhadap ROA. Studi penelitian yang dilakukan oleh (Darminto & Fuadati, 2020) dan (Wijaya & Solikhin, 2021) juga menunjukkan hasil yang sama yaitu debt to equity ratio (DER) berpengaruh positif signifikan terhadap return on asset (ROA).…”

Pengaruh Current Ratio dan Debt to Assets Ratio terhadap Return on Asset pada Perusahaan Subsektor Makanan dan Minuman

“…Di lain sisi, terdapat penelitian yang menunjukkan bahwa CR tidak berpengaruh terhadap ROA, seperti Ardhefani dkk. [12] dan Gultom dkk. [18], yang keduanya telah meneliti pada perusahaan sub sektor kosmetik dan barang keperluan rumah tangga.…”

The Influence of Financial Performance on Profitability (Case Study of Sub Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018 - 2020)

“…The company's profit achievement is influenced by the debt to equity ratio which describes the company's funding policy. Funding that obtained from debt can be used to improve performance and expand the business so that it will increase company profits (Ardhefani et al, 2021).On the other hand, the company must also remain careful so that the use of debt for business activities and company operations does not add to the company's burden and does not increase investor doubts to invest in the company. (Kurniawati et al, 2018).…”