Pengaruh Current Ratio dan Total Asset Turnover terhadap Return On Equity pada PT Indocement Tunggal Prakarsa Tbk Periode 2014-2023
DOI:
https://doi.org/10.58174/vk4cy742Keywords:
Current Ratio; Total Asset Turnover; Return On Equity.Abstract
The purpose of this study is to determine the effect of Current Ratio and Total Asset Turnover on Return on Equity at PT Indocement Tunggal Prakarsa Tbk for the 2014-2023 period. The method used is quantitative. The sampling technique uses saturated sampling and obtained a sample of 10 years, namely the financial statements of PT Indocement Tunggal Prakarsa Tbk for the 2014-2023 period. Data analysis uses descriptive analysis, classical assumption tests, regression analysis, correlation coefficients, determination coefficients, and hypothesis tests. The population in this study is financial statements in panel form totaling 10 years. Data collection methods are observation, documentation, and literature studies.The results of this study indicate that the Current Ratio has a significant effect on Return on Equity, as evidenced by the hypothesis test, which obtained a calculated t value > t table value or (3.307 > 2.356). Total Asset Turnover has a significant effect on Return on Equity, as evidenced by the hypothesis test, which obtained a calculated t value > t table value or (3.253 > 2.356). The Current Ratio and Total Asset Turnover simultaneously have a significant effect on Return on Equity with a regression equation of Y = -26.837 + 0.036 + 0.490, with a coefficient of determination of 69.9%, while the remaining 30.1% is influenced by other factors. The hypothesis test obtained a calculated F value > F table value or (11.464 > 4.459).
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