PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN PT. HANJAYA MANDALA SAMPOERNA TBK
DOI:
https://doi.org/10.51903/e-bisnis.v17i2.2021Keywords:
Current Ratio, Debt To Equity Ratio, Return On EquityAbstract
The phenomenon in this research lies in the value of Current Debt and Total Debt at PT. Hanjaya Mandala Sampoerna Tbk, which continues to experience an increase from 2016 to 2022, this phenomenon of increasing debt has the potential to reduce the company's Profitability (Return On Equity). This is the basis and aim of this research, to see whether there is an influence of the Current Ratio and Debt to Equity Ratio on Return On Equity in PT companies. Hanjaya Mandala Sampoerna Tbk, either partially or simultaneously. This research uses purposive sampling in sample selection, and this research also uses multiple linear regression analysis. The results of this research show that partially the Current Ratio has a significant effect on Return On Equity, and the Debt to Equity Ratio has a significant effect on Return On Equity. Meanwhile, simultaneously the Current Ratio and Debt to Equity Ratio have a significant effect on Return On Equity
References
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Ghozali, I. (2018). Aplikasi Analisis Multivate Dengan Program IBM SPSS 25. Edisi Kesembilan. Universitas Diponegoro Press. Semarang.
Hadya, J. T. dan R. (2020). Capital Turn Over Terhadap Return on Equity. 2(1), 91–104.
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Mulyati Akib, Fitriaman, M. R. M. (2022). Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Asset Pada PT Solusi Bangun Indonesia Tbk Periode 2012 - 2021. Jurnal Akuntansi Dan Keuangan (JAK), 7(1), 248–258. https://doi.org/10.35870/jemsi.v9i5.1530
Nada, N. C., & Hasanuh, N. (2021). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 5(2), 77. https://doi.org/10.31000/competitive.v5i2.4225
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Nugraha, R. D., & Siswanti, T. (2023). Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Equity (ROE) pada Perusahaan Subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia Periode 2018-2020. JIMA Jurnal Ilmiah Mahasiswa Akuntansi, 3(1), 57–68.
PA, M., & Marbun, D. (2016). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets. Widyakala Journal, 3, 23. https://doi.org/10.36262/widyakala.v3i0.21
Pratiwi, J. L., Barnas, B., & Tripuspitorini, F. A. (2021). Pengaruh CR dan DER terhadap ROE pada Perusahaan Makanan dan Minuman Tahun 2015-2018. Indonesian Journal of Economics and Management, 1(2), 268–278. https://doi.org/10.35313/ijem.v1i2.2495
Rachmasari, I. H., Handiani, F., & Djatnika, D. (2021). Pengaruh CR dan DER terhadap ROE pada Perusahaan Jasa Sub Sektor Konstruksi dan Bangunan. Indonesian Journal of Economics and Management, 1(3), 597–605. https://doi.org/10.35313/ijem.v1i3.3060
Sari, P. R. P., & Dwirandra, A. A. N. B. (2019). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Pemoderasi. E-Jurnal Akuntansi, 26, 851. https://doi.org/10.24843/eja.2019.v26.i02.p01
Satria, R. (2022). PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PT MAYORA INDAH TBK PERIODE 2009 – 2020. SCIENTIFIC JOURNAL OF REFLECTION, 5(2), 440–447.
Simanjuntak, S., & Nuryani, A. (2022). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return on Assets Pada Pt. Mandom Indonesia Tbk Periode 2012-2021. Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen), 2(3), 306. https://doi.org/10.32493/jism.v2i3.24821
Situmorang, I. (2023). Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Asset (ROA) pada perusahaan sub sektor advertising, printing, and media yang terdaftar di BEI. JUBIMA : Jurnal Bintang Manajemen, 1(1), 165–179.
Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&D. Cetakan Kesembilan Belas. Alfabeta. Bandung.
Wahyuni, S. F. (2017). Peran Kepemilikan Institusional Dalam Memoderasi Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Inventory Turnover Terhadap Return on Equity Di Bursa Efek Indonesia. Jurnal Riset Finansial Bisnis, 1(1), 147–158. https://doi.org/10.5281/zenodo.1098495
Widodo, A., Komariyah, I., Narimawati, U., Affandi, A., Priadana, S., Doktor, P., Manajemen, I., Pasundan, U., Barat, J., Pamulang, U., Selatan, T., Barat, B. J., Pasundan, U., & Barat, J. (2022). Adji Widodo. 5(April), 1199–1205.
Yuaurelli, S. O., & Meirina, E. (2023). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity Ratio Pada Perusahaan Farmasi. Manajemen, Bisnis Dan Akuntansi, 2(2), 42–51.
Barney, Jay, Mike Wright, and David J. Ketchen. “The Resource-Based View of the Firm: Ten Years after 1991.” Journal of Management 27, no. 6 (December 2001): 625–41. https://doi.org/10.1177/014920630102700601.
Bebbington, Jan, and Ian Thomson. “Sustainable Development, Management and Accounting: Boundary Crossing.” Management Accounting Research 24, no. 4 (December 2013): 277–83. https://doi.org/10.1016/j.mar.2013.09.002.
Bosma, Niels. “The Global Entrepreneurship Monitor (GEM) and Its Impact on Entrepreneurship Research.” Foundations and Trends® in Entrepreneurship 9, no. 2 (2013): 143–248. https://doi.org/10.1561/0300000033.
Dermawan, Tomi. “Jurusan Ilmu Ekonomi Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Malang,” n.d.
Fachrunnisa, Olivia. “Jurnal Ilmu Manajemen Volume 4 Nomor 2 – Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Surabaya” 5 (2017).
Guenther, Edeltraud, Jan Endrikat, and Thomas W. Guenther. “Environmental Management Control Systems: A Conceptualization and a Review of the Empirical Evidence.” Journal of Cleaner Production 136 (November 2016): 147–71. https://doi.org/10.1016/j.jclepro.2016.02.043.
Hansen, Gary S., and Birger Wernerfelt. “Determinants of Firm Performance: The Relative Importance of Economic and Organizational Factors.” Strategic Management Journal 10, no. 5 (September 1989): 399–411. https://doi.org/10.1002/smj.4250100502.
Harahap, Samsul Bahry, Yuserizal Bustami, and Syukrawati Syukrawati. “Pengaruh Literasi Keuangan Terhadap Minat Investasi Saham Syariah: Studi Kasus Galeri Investasi Syariah Iain Kerinci.” Al Fiddhoh: Journal of Banking, Insurance, and Finance 2, no. 2 (October 25, 2021): 75–82. https://doi.org/10.32939/fdh.v2i2.955.
Horn, Christian, and Alexander Brem. “Strategic Directions on Innovation Management – a Conceptual Framework.” Management Research Review 36, no. 10 (September 6, 2013): 939–54. https://doi.org/10.1108/MRR-06-2012-0142.
Idawati, Ida Ayu Agung, and I Gede Surya Pratama. “Pengaruh Literasi Keuangan Terhadap Kinerja dan Keberlangsungan UMKM di Kota Denpasar.” Warmadewa Management and Business Journal (WMBJ) 2, no. 1 (March 4, 2020): 1–9. https://doi.org/10.22225/wmbj.2.1.1644.1-9.
Kojo Oseifuah, Emmanuel. “Financial Literacy and Youth Entrepreneurship in South Africa.” Edited by Robert Rugimbana. African Journal of Economic and Management Studies 1, no. 2 (February 1, 2010): 164–82. https://doi.org/10.1108/20400701011073473.
Lerner, Miri, and Tamar Almor. “Relationships among Strategic Capabilities and the Performance of Women-Owned Small Ventures.” Journal of Small Business Management 40, no. 2 (April 2002): 109–25. https://doi.org/10.1111/1540-627X.00044.
Mulyadi, Mohammad. “Penelitian Kuantitatif Dan Kualitatif Serta Pemikiran Dasar Menggabungkannya.” Jurnal Studi Komunikasi dan Media 15, no. 1 (August 26, 2013): 128. https://doi.org/10.31445/jskm.2011.150106.
Nengsih, Titin Agustin. “Analisis Minat Masyarakat Terhadap Baitul Mal Watamwil di Kota Jambi” 13, no.
1 (2013).
Pusporini, Pusporini. “Pengaruh Tingkat Literasi Keuangan Terhadap Pengelolaan Keuangan Pada Pelaku Umkm Kecamatan Cinere, Depok.” Jurnal Ilmu Manajemen Terapan 2, no. 1 (September 22, 2020): 58–69. https://doi.org/10.31933/jimt.v2i1.315.
Putra, I Putu Santika, Herliana Ananingtiyas, Dea Rachmalita Sari, Aninda Sandra Dewi, and Mellyza Silvy. “Pengaruh tingkat literasi keuangan, experienced regret, dan risk tolerance pada pemilihan jenis investasi.” Journal of Business & Banking 5, no. 2 (March 13, 2016): 271. https://doi.org/10.14414/jbb.v5i2.707.
Wilda Yulia Rusyida. “Pengaruh Kemampuan Manajerial, Literasi Keuangan, dan Mitigasi Risiko Terhadap Keberlangsungan Usaha UMKM.” Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 1, no. 1 (December 3, 2022): 01–19. https://doi.org/10.58192/wawasan.v1i1.181.
Armin, K., & Maryandhi. (2019). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity Pada Perusahaan Food And Baverage Yang Terdaftar Di Indonesia Stock Exchange (IDX)Tahun 2012-2016. Jurnal Media Wahana Ekonomika, 15(2), 53. https://doi.org/10.31851/jmwe.v15i2.2408
Balqish, A. T. (2020). Pengaruh CR dan DER terhadap ROE pada Perusahaan Perdagangan Eceran di BEI Periode 2015-2018. Owner (Riset Dan Jurnal Akuntansi), 4(2), 657. https://doi.org/10.33395/owner.v4i2.298
Dauda, P., Imam Taufiq, M., Saeni, N., Haryanto Baottong, M., & Bazergan, I. (2021). Jurnal Mirai Management Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas. Jurnal Mirai Management, 6(3), 51–66. https://doi.org/10.37531/mirai.v7i2.2014
Dessi Herliana. (2021). Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Return On Assets pada Perusahan Pertambangan Sub Sektor Batubara yang Terdaftar di BEI Tahun 2016—2018. Jurnal Mahasiswa Akuntansi Unsurya, 1(NO.1), 7.
Ghozali, I. (2018). Aplikasi Analisis Multivate Dengan Program IBM SPSS 25. Edisi Kesembilan. Universitas Diponegoro Press. Semarang.
Hadya, J. T. dan R. (2020). Capital Turn Over Terhadap Return on Equity. 2(1), 91–104.
Hantono. (2015). Pengaruh Current Ratio, Debt to Equity Ratio Dan Debt to Assets Ratio Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek. Jurnal Universitas Maritim Raja Ali Haji, 5(April), 21–29. http://jurnal.umrah.ac.id/wp-content/uploads/gravity_forms/1-ec61c9cb232a03a96d0947c6478e525e/2017/08/JURNAL47.pdf
Herlina, & Winingsih, W. (2016). Pengaruh Curernt Ratio dan Debt to Equity Ratio Terhadap Return on Equity (ROE) pada perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. The Asia Pacific Journal of Management Studies, 3(2), 75–82.
Herry, H. (2016). Analisis Laporan Keuangan (Intergrated and Comprehensive Edition). Jakarta. PT Grasindo.
Liza, M., Budianto, E., & Khasanah, U. (2022). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity Pada Perusahaan Subsektor Batu Bara. POINT: Jurnal Ekonomi Dan Manajemen, 4(1), 15–26. https://doi.org/10.46918/point.v4i1.1247
Lutfi, A. M. (2022). Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Equity Pada PT. Aneka Tambang Tbk. Periode 2010-2020. Jurnal Neraca Peradaban, 2(2), 137–143. https://doi.org/10.55182/jnp.v2i2.181
Mulyati Akib, Fitriaman, M. R. M. (2022). Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Asset Pada PT Solusi Bangun Indonesia Tbk Periode 2012 - 2021. Jurnal Akuntansi Dan Keuangan (JAK), 7(1), 248–258. https://doi.org/10.35870/jemsi.v9i5.1530
Nada, N. C., & Hasanuh, N. (2021). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 5(2), 77. https://doi.org/10.31000/competitive.v5i2.4225
Nadia Alfiani, D. (2022). Pengaruh current ratio dan debt to assets ratio terhadap return on assets. Jurnal Manajemen, 14(1), 206–212. https://doi.org/10.30872/jmmn.v14i1.10905
Nugraha, R. D., & Siswanti, T. (2023). Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Equity (ROE) pada Perusahaan Subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia Periode 2018-2020. JIMA Jurnal Ilmiah Mahasiswa Akuntansi, 3(1), 57–68.
PA, M., & Marbun, D. (2016). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets. Widyakala Journal, 3, 23. https://doi.org/10.36262/widyakala.v3i0.21
Pratiwi, J. L., Barnas, B., & Tripuspitorini, F. A. (2021). Pengaruh CR dan DER terhadap ROE pada Perusahaan Makanan dan Minuman Tahun 2015-2018. Indonesian Journal of Economics and Management, 1(2), 268–278. https://doi.org/10.35313/ijem.v1i2.2495
Rachmasari, I. H., Handiani, F., & Djatnika, D. (2021). Pengaruh CR dan DER terhadap ROE pada Perusahaan Jasa Sub Sektor Konstruksi dan Bangunan. Indonesian Journal of Economics and Management, 1(3), 597–605. https://doi.org/10.35313/ijem.v1i3.3060
Sari, P. R. P., & Dwirandra, A. A. N. B. (2019). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Pemoderasi. E-Jurnal Akuntansi, 26, 851. https://doi.org/10.24843/eja.2019.v26.i02.p01
Satria, R. (2022). PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PT MAYORA INDAH TBK PERIODE 2009 – 2020. SCIENTIFIC JOURNAL OF REFLECTION, 5(2), 440–447.
Simanjuntak, S., & Nuryani, A. (2022). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return on Assets Pada Pt. Mandom Indonesia Tbk Periode 2012-2021. Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen), 2(3), 306. https://doi.org/10.32493/jism.v2i3.24821
Situmorang, I. (2023). Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Asset (ROA) pada perusahaan sub sektor advertising, printing, and media yang terdaftar di BEI. JUBIMA : Jurnal Bintang Manajemen, 1(1), 165–179.
Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&D. Cetakan Kesembilan Belas. Alfabeta. Bandung.
Wahyuni, S. F. (2017). Peran Kepemilikan Institusional Dalam Memoderasi Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Inventory Turnover Terhadap Return on Equity Di Bursa Efek Indonesia. Jurnal Riset Finansial Bisnis, 1(1), 147–158. https://doi.org/10.5281/zenodo.1098495
Widodo, A., Komariyah, I., Narimawati, U., Affandi, A., Priadana, S., Doktor, P., Manajemen, I., Pasundan, U., Barat, J., Pamulang, U., Selatan, T., Barat, B. J., Pasundan, U., & Barat, J. (2022). Adji Widodo. 5(April), 1199–1205.
Yuaurelli, S. O., & Meirina, E. (2023). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity Ratio Pada Perusahaan Farmasi. Manajemen, Bisnis Dan Akuntansi, 2(2), 42–51.
Barney, Jay, Mike Wright, and David J. Ketchen. “The Resource-Based View of the Firm: Ten Years after 1991.” Journal of Management 27, no. 6 (December 2001): 625–41. https://doi.org/10.1177/014920630102700601.
Bebbington, Jan, and Ian Thomson. “Sustainable Development, Management and Accounting: Boundary Crossing.” Management Accounting Research 24, no. 4 (December 2013): 277–83. https://doi.org/10.1016/j.mar.2013.09.002.
Bosma, Niels. “The Global Entrepreneurship Monitor (GEM) and Its Impact on Entrepreneurship Research.” Foundations and Trends® in Entrepreneurship 9, no. 2 (2013): 143–248. https://doi.org/10.1561/0300000033.
Dermawan, Tomi. “Jurusan Ilmu Ekonomi Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Malang,” n.d.
Fachrunnisa, Olivia. “Jurnal Ilmu Manajemen Volume 4 Nomor 2 – Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Surabaya” 5 (2017).
Guenther, Edeltraud, Jan Endrikat, and Thomas W. Guenther. “Environmental Management Control Systems: A Conceptualization and a Review of the Empirical Evidence.” Journal of Cleaner Production 136 (November 2016): 147–71. https://doi.org/10.1016/j.jclepro.2016.02.043.
Hansen, Gary S., and Birger Wernerfelt. “Determinants of Firm Performance: The Relative Importance of Economic and Organizational Factors.” Strategic Management Journal 10, no. 5 (September 1989): 399–411. https://doi.org/10.1002/smj.4250100502.
Harahap, Samsul Bahry, Yuserizal Bustami, and Syukrawati Syukrawati. “Pengaruh Literasi Keuangan Terhadap Minat Investasi Saham Syariah: Studi Kasus Galeri Investasi Syariah Iain Kerinci.” Al Fiddhoh: Journal of Banking, Insurance, and Finance 2, no. 2 (October 25, 2021): 75–82. https://doi.org/10.32939/fdh.v2i2.955.
Horn, Christian, and Alexander Brem. “Strategic Directions on Innovation Management – a Conceptual Framework.” Management Research Review 36, no. 10 (September 6, 2013): 939–54. https://doi.org/10.1108/MRR-06-2012-0142.
Idawati, Ida Ayu Agung, and I Gede Surya Pratama. “Pengaruh Literasi Keuangan Terhadap Kinerja dan Keberlangsungan UMKM di Kota Denpasar.” Warmadewa Management and Business Journal (WMBJ) 2, no. 1 (March 4, 2020): 1–9. https://doi.org/10.22225/wmbj.2.1.1644.1-9.
Kojo Oseifuah, Emmanuel. “Financial Literacy and Youth Entrepreneurship in South Africa.” Edited by Robert Rugimbana. African Journal of Economic and Management Studies 1, no. 2 (February 1, 2010): 164–82. https://doi.org/10.1108/20400701011073473.
Lerner, Miri, and Tamar Almor. “Relationships among Strategic Capabilities and the Performance of Women-Owned Small Ventures.” Journal of Small Business Management 40, no. 2 (April 2002): 109–25. https://doi.org/10.1111/1540-627X.00044.
Mulyadi, Mohammad. “Penelitian Kuantitatif Dan Kualitatif Serta Pemikiran Dasar Menggabungkannya.” Jurnal Studi Komunikasi dan Media 15, no. 1 (August 26, 2013): 128. https://doi.org/10.31445/jskm.2011.150106.
Nengsih, Titin Agustin. “Analisis Minat Masyarakat Terhadap Baitul Mal Watamwil di Kota Jambi” 13, no.
1 (2013).
Pusporini, Pusporini. “Pengaruh Tingkat Literasi Keuangan Terhadap Pengelolaan Keuangan Pada Pelaku Umkm Kecamatan Cinere, Depok.” Jurnal Ilmu Manajemen Terapan 2, no. 1 (September 22, 2020): 58–69. https://doi.org/10.31933/jimt.v2i1.315.
Putra, I Putu Santika, Herliana Ananingtiyas, Dea Rachmalita Sari, Aninda Sandra Dewi, and Mellyza Silvy. “Pengaruh tingkat literasi keuangan, experienced regret, dan risk tolerance pada pemilihan jenis investasi.” Journal of Business & Banking 5, no. 2 (March 13, 2016): 271. https://doi.org/10.14414/jbb.v5i2.707.
Wilda Yulia Rusyida. “Pengaruh Kemampuan Manajerial, Literasi Keuangan, dan Mitigasi Risiko Terhadap Keberlangsungan Usaha UMKM.” Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 1, no. 1 (December 3, 2022): 01–19. https://doi.org/10.58192/wawasan.v1i1.181.
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2024-12-01
How to Cite
rijal, samsu, Nurul Huda, & Amirul Mukminin. (2024). PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN PT. HANJAYA MANDALA SAMPOERNA TBK. E-BISNIS: JURNAL ILMIAH EKONOMI DAN BISNIS, 17(2), 131–143. https://doi.org/10.51903/e-bisnis.v17i2.2021
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