Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024)

Putri Ayu Diah Astuti
Jurnal Ekonomi, Akuntansi, dan Perpajakan 📅 2025 Vol 2, No 4 🔗 DOI: 10.61132/jeap.v2i4.1631
Abstract
ROA in the company's financial performance generates profit from total assets owned can be seen from the current ratio and total asset turnover. This study aims to analyze the effect of Current Ratio and Total Asset Turnover on Return On Asset in Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2020- 2024. This research method is a quantitative statistical research of data types, secondary data. Purposive Sampling sampling technique. The results of this study indicate that Current Ratio (XI) has a significant effect on Return On Asset (Y) with a t-count value > 1-table, namely 4. 416-1.760, and a probability value of t-statistics of 0.000 < 0.05, Total Asset Turnover (X2) does not have a significant effect on Return on Assets (Y) with a t-table value of (0.892 < 1.760) and a probability value of 0.374 > 0.05., The results of the simultaneous Current Ratio and Total Asset Flow on Return On Assets have an effect on Return On Assets. This is indicated by the F-statistic F- table of (10.093 > 3.37) and the probability value of F-statistics of 0.000 < 0.05. The coefficient of determination (R²) is 63.3%" and the expectation is 36.7% influenced by other factors that were not examined in this study. The coefficient value of the multiple linear regression analysis Y = -129 + 0.21X1 + 1.464X2 + e
Keywords
Current Ratio; Total Asset Turnover; Return on Asset
How to Cite

Putri Ayu Diah Astuti (2025). Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024). Jurnal Ekonomi, Akuntansi, dan Perpajakan, 2(4). https://doi.org/10.61132/jeap.v2i4.1631

Putri Ayu Diah Astuti, "Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024)," Jurnal Ekonomi, Akuntansi, dan Perpajakan, vol. 2, no. 4, 2025.

Putri Ayu Diah Astuti. "Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024)." Jurnal Ekonomi, Akuntansi, dan Perpajakan, vol. 2, no. 4, 2025.

Putri Ayu Diah Astuti. "Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024)." Jurnal Ekonomi, Akuntansi, dan Perpajakan 2, no. 4 (2025).

Putri Ayu Diah Astuti (2025) 'Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024)', Jurnal Ekonomi, Akuntansi, dan Perpajakan, 2(4). doi: 10.61132/jeap.v2i4.1631.

Putri Ayu Diah Astuti. Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024). Jurnal Ekonomi, Akuntansi, dan Perpajakan. 2025;2(4).

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