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PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PT. FAST FOOD INDONESIA TBK

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 7 No. 1 (2022)

DOI
10.33772/jak-uho.v7i1.27435
ISSN
2503-1635
Published
2022-03-02
Publisher
Universitas Halu Oleo
Language
eng

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara current ratio dan debt to equity ratio terhadap return on asset. Penelitian ini menggunakan pengambilan sampel dengan metode nonprobability purposive sampling yang berjumlah 13 sampel laporan keuangan PT. Fast Food Indonesia Tbk. Metode pengumpulan data menggunakan dokumentasi. Metode analisis data menggunakan uji asumsi klasik, analisis regresi berganda, analisis koefisien determinasi dan uji-f dengan bantuan aplikasi SPSS versi 25. Hasil penelitian ini menunjukan bahwa (1) current ratio tidak berpengaruh signifikan terhadap return on asset. (2) debt to equity ratio berpengaruh signifikan terhadap return on assset. (3) current ratio dan debt to equity ratio berpengaruh signifikan terhadap return on asset.Kata Kunci: Current Ratio; Debt to Equity Ratio; Return On Asset

Collaboration network of the authors

40 authors · 98 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Muntu AbdullahAffiliation unknown4
Nitri MiroseaAffiliation unknown3
Tuti DharmawatiAffiliation unknown3
Husin husinAffiliation unknown3
Nasrullah DaliAffiliation unknown2
Wa Ode AswatiAffiliation unknown2
Ika Maya SariAffiliation unknown2
Santiadji MustafaAffiliation unknown2
Muhalip -Affiliation unknown1
Emillia NurdinAffiliation unknown1
Rahmatia KambaAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Riswan WirantoAffiliation unknown1
Israyanti IsrayantiAffiliation unknown1
Irfan IrfanAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Israwati MustarimAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Ahmad AhmadAffiliation unknown1
Muhammad ArmawadinAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Samsul Alam FykaUniversitas Halu Oleo1
Muhammad Aswar LimiUniversitas Halu Oleo1
Salamah SalamahAffiliation unknown1
Bahari AbdullahAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Sri Febriyanti ZakinahAffiliation unknown1
Sulfiani PagalaAffiliation unknown1
Firna NingsihAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Muh Jabal NurAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Rina SasmitasariAffiliation unknown1
Ulfayana UlfayanaAffiliation unknown1
Eka WahyuniAffiliation unknown1
Satira YusufAffiliation unknown1
Wa Ode Enil SyahbanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET  PADA PT. FAST FOOD INDONESIA TBK</dc:title>
	<dc:creator>Akib, Mulyati</dc:creator>
	<dc:creator>Fitriaman, Fitriaman</dc:creator>
	<dc:creator>Molagina, Muh. Rayendra</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk mengetahui pengaruh antara current ratio dan debt to equity ratio terhadap return on asset. Penelitian ini menggunakan pengambilan sampel dengan metode nonprobability purposive sampling yang berjumlah 13 sampel laporan keuangan PT. Fast Food Indonesia Tbk. Metode pengumpulan data menggunakan dokumentasi. Metode analisis data menggunakan uji asumsi klasik, analisis regresi berganda, analisis koefisien determinasi dan uji-f dengan bantuan aplikasi SPSS versi 25. Hasil penelitian ini menunjukan bahwa (1) current ratio tidak berpengaruh signifikan terhadap return on asset. (2) debt to equity ratio berpengaruh signifikan terhadap return on assset. (3) current ratio dan debt to equity ratio berpengaruh signifikan terhadap return on asset.Kata Kunci : Current Ratio;  Debt to Equity Ratio;  Return On Asset</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2022-03-02</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/27435</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v7i1.27435</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 7, No 1 (2022): February 2022</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v7i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/27435/16066</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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