Open AccessPengaruh Current Ratio, Debt Equity Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada Koperasi di Kota Palembang
Author(s) -
Mutiara Aulia,
Harsi Romli,
Luis Marnisah
Publication year - 2020
Publication title -
integritas jurnal manajemen profesional
Language(s) - English
Resource type - Journals
eISSN - 2722-0958
pISSN - 2722-094X
DOI - 10.35908/ijmpro.v1i1.4
Subject(s) - current ratio , debt to equity ratio , debt ratio , return on assets , econometrics , return on equity , debt to capital ratio , debt service ratio , market liquidity , business , debt , equity ratio , economics , profitability index , nonprobability sampling , monetary economics , external debt , debt to gdp ratio , finance , population , medicine , environmental health
The objective of this research was to determine and analyze how the effect of Current Ratio, Debt Equity Ratio and Debt To Asset Ratio on Return On Assets of Cooperatives in Palembang City. The research sample comprised of 30 cooperatives financial reports with a total of 6 observations for 5 years and selected by purposive sampling. The data analysis technique used was linear regression analysis techniques. In this research, the liquidity variable was measured using the Current ratio, debt was measured using Debt to Equity Ratio, debt ratio was measured using Debt to total asset ratio and Profitability was measured using Return On Assets (ROA). The hypothesis testing used was multiple analysis techniques with the SPSS version 23 application. The results showed that CR partially had a positive and significant effect on ROA. While partially DER had a negative and significant effect on ROA. Partially DAR had a negative and significant effect on ROA Simultaneously, the effect of CR, DER, and DAR had a positive and significant effect on ROA with a coefficient of determination (R2) of 67.2% while the remaining 32.8% was affected by other variables.