Debt To Assets Ratio And Current Ratio On Return On Assets On Companies On The Idx

Syuhada Fela Yudha, Nurainun Siagian

Abstract


This study aims to find out how the variable Debt to Assets Ratio and Current Ratio Affect Return On Assets both partially and simultaneously in investment companies listed on the Indonesia Stock Exchange. The population of this Company is an Investment company listed on the Indonesia Stock Exchange for the period 2013-2017 which amounts to 17 Companies. This research sample was determined by purposive sampling which obtained 7 companies. The type of data used in this study is secondary data. Data analysis uses Classical Assumption Test analysis, Multiple Linear Regression, Hypothesis Test (t Test and Test F), and Determination Coefficient. Data processing in this study using the SPSS Software program (Statistic Package For the Social Sciens) version 16.0. The results of this study show that the variable Debt to Assets Ratio partially has a negative and insignificant effect on Return On Assets, Current ratio partially has a positive and significant effect on Return On Assets, Debt to Assets Ratio and Current Ratio simultaneously have a positive and significant effect on Return On Assets.


Keywords


Debt to Assets Ratio, Current Ratio, Return On Assets

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