Please use this identifier to cite or link to this item: http://repository.uma.ac.id/handle/123456789/18431
Title: Pengaruh Current Ratio (Cr), Debt To Asset Ratio (Dar), dan Debt To Equity Ratio (Der) Terhadap Profitabilitas pada Perusahaan Food & Beverages yang Terdaftar di Bursa Efek Indonesia (Bei) Periode 2016-2020
Other Titles: Effect of Current Ratio (Cr), Debt To Asset Ratio (Dar), and Debt To Equity Ratio (Der) on Profitability in Food & Beverages Companies Listed on the Stock Exchange Indonesian Securities (Bei) Period 2016-2020
Authors: Yolanda, Indah
Keywords: current ratio (cr)
debt to asset ratio (dar)
debt to equity ratio (der)
return on equity (roe)
Issue Date: 8-Sep-2022
Publisher: Universitas Medan Area
Series/Report no.: NPM;188320311
Abstract: Tujuan penelitian ini untuk mengetahui Pengaruh Current Ratio (CR), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER) Terhadap Profitabilitas Pada Perusahaan Food & Beverages Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2016-2020. Populasi dalam penelitian ini adalah perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Berdasarkan kriteria diperoleh sebanyak 6 perusahaan dari 30 perusahaan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dengan sumber data sekunder, dan dengan teknik pengambilan data dokumentasi yang diakses melalui www.idx.co.id. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan sofware SPSS 21. Hasil penelitian menunjukkan secara parsial Current Ratio (CR) terhadap berpengaruh negatif dan tidak signifikan terhadap Return on Equity (ROE) dengan nilai parsial thitung < ttabel sebesar -0,256 < 2,055529 dan nilai signifikan 0,800 > 0,05. Secara parsial Debt to Asset Ratio (DAR) berpengaruh positif dan signifikan terhadap Return on Equity (ROE) dengan memiliki nilai parsial thitung > ttabel sebesar 2,750 > 2,055529 dan nilai signifikan 0,011 < 0,05. Secara parsial Debt to Equity Ratio (DER) terhadap berpengaruh negatif dan signifikan terhadap Return on Equity (ROE) dengan memiliki nilai parsial thitung < ttabel sebesar -0,040 < 2,055529 dan nilai signifikan 0,00 < 0,05. Secara simultan Current Ratio (CR), Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) berpengaruh positif dan signifikan terhadap Return on Equity (ROE) dengan memiliki nilai Fhitung > Ftabel sebesar 6,138 > 2,96 dan nilai signifikan 0,003 < 0,05. Pada Uji Koefisien Determinasi (R2) terlihat bahwa nilai Adjusted R Square yang diperoleh yaitu sebesar 0,415 (41,5%) terhadap Return on Equity (ROE). Sisanya 58,5% dipengaruhi oleh faktor lainnya. The purpose of this study was to determine the effect of the Current Ratio (CR), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Profitability of Food & Beverages Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The population in this study are Food & Beverages companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used is purposive sampling technique. Based on the criteria obtained as many as 6 companies from 30 companies. The type of data used in this research is quantitative data with secondary data sources, and with documentation data retrieval techniques which are accessed through www.idx.co.id. The data analysis technique used is multiple linear regression analysis with SPSS 21 software. The results showed that partially Current Ratio (CR) had a negative and insignificant effect on Return on Equity (ROE) with a partial value of t count < t table of -0.256 < 2.055529 and a significant value of 0.800 > 0.05. Partially, Debt to Asset Ratio (DAR) has a positive and significant effect on Return on Equity (ROE) by having a partial value of t count > t table of 2.750 > 2.055529 and a significant value of 0.011 < 0.05. Partially Debt to Equity Ratio (DER) has a negative and significant effect on Return on Equity (ROE) with a partial value of t count < t table of -0.040 < 2.055529 and a significant value of 0.00 <0.05. Simultaneously Current Ratio (CR), Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) have a positive and significant effect on Return on Equity (ROE) with a value of F count > F table of 6.138 > 2.96 and a significant value of 0.003 < 0.05. In the Coefficient of Determination Test (R2), it can be seen that the Adjusted R Square value obtained is 0.415 (41.5%) against Return on Equity (ROE). The remaining 58.5% is influenced by other factors.
Description: 71 Halaman
URI: http://repository.uma.ac.id/handle/123456789/18431
Appears in Collections:SP - Management

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