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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

33 authors · 61 co-authorship links

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  • Universitas Halu Oleo
  • 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 unknown2
Tuti DharmawatiAffiliation unknown2
Wa Ode AswatiAffiliation unknown2
Ika Maya SariAffiliation unknown2
Santiadji MustafaAffiliation unknown2
Ika Maya MayaAffiliation unknown2
Nining SartisyaAffiliation unknown2
Muhalip -Affiliation unknown1
Emillia NurdinAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Firna NingsihAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Ulfayana UlfayanaAffiliation unknown1
Eka WahyuniAffiliation unknown1
Wilda Astuti DjohanAffiliation unknown1
Lia AmdayaniAffiliation unknown1
Asnia AsniaUniversitas Halu Oleo1
Sitti NurnaluriAffiliation unknown1
Kadek SutrawatiAffiliation unknown1
muhammad Amirul AjiAffiliation unknown1
Agus Septian HusenAffiliation unknown1
Anggini ShesilliaAffiliation unknown1
Nitri MiroseaAffiliation unknown1
Yesy SoekirmanAffiliation unknown1
Safaruddin SafaruddinUniversitas Halu Oleo1
Risna Annisa TrifajriniaAffiliation unknown1
Satira YusufAffiliation unknown1
La Ode Sun SamirAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Sulistiana SilondaeAffiliation 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 Oct 2026, last seen 8 Nov 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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