Analisis Pengaruh Current Ratio, Debt To Equity Ratio, dan Net Profit Margin Terhadap Return On Assets : (Studi Kasus Perusahaan Perdagangan Besar Yang Terdaftar Di Bursa Efek Indonesia)

Manurung, Belinda Oktavian (2025) Analisis Pengaruh Current Ratio, Debt To Equity Ratio, dan Net Profit Margin Terhadap Return On Assets : (Studi Kasus Perusahaan Perdagangan Besar Yang Terdaftar Di Bursa Efek Indonesia). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini dilaksanakan guna mengetahui pengaruh Current Ratio, Debt to Equity Ratio, dan Net Profit Margin Terhadap Return On Assets di Perusahaan Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia periode 2022-2024. Studi ini menggunakan metodologi kuantitatif asosiatif kausal. Sampel yang digunakan berjumlah 21 laporan keuangan perusahaan yang dipilih melalui teknik purposive sampling. Dengan sumber data bersumber dari data sekunder yang didapati dari laporan keuangan tahunan masing-masing perusahaan. Data pada penelitian ini dianalisis menggunakan uji hipotesis klasik, analisis regresi linier berganda, uji-t, uji F, dan uji koefisien determinasi dengan menggunakan aplikasi perangkat lunak SPSS 29. Hasil analisis regresi linier berganda yang didapatkan dari penelitian ini mengindikasikan bahwa ketiga variabel independen memberikan pengaruh ke arah yang positif, dengan secara parsial ketiganya menunjukkan nilai signifikansi, variabel CR (sig. 0.022 < 0.05), DER (sig. 0.002 < 0.05), dan NPM (sig. 0.000 < 0.05) yang artinya berpengaruh positif dan signifikan terhadap ROA. Secara simultan, ketiga variabel independen tersebut juga berpengaruh signifikan terhadap ROA dengan nilai signifikansi 0.000, dengan nilai koefisien determinasi sebesar 38,5%. Ini berarti CR, DER, dan NPM secara bersama-sama mampu menjelaskan 38,5%% variasi ROA perusahaan. Sedangkan sisanya terpengaruhi oleh faktor lain di luar model penelitian. Kata Kunci : CR, DER, NPM, ROA / This study was conducted to determine the effect of Current Ratio, Debt To Equity Ratio, and Net Profit Margin on Return On Assets in Large Trading Companies Listed on the Indonesia Stock Exchange for the period 2022-2024. This study uses a causal associative quantitative approach. The sample used was 21 company financial reports selected by puposive sampling technique. With data sources derived from secondary data obtained from the annual financial statements of each company. The data were analyzed using classical hypothesis testing, multiple linear regression analysis, coefficient of determination test and hypothesis testing, t-test, and f-test using SPSS 29 software application. The results of multiple linear regression analysis obtained from this study show that the three independent variables have a positive influence, with partially all three showing a significance value, CR (sig. 0.022 < 0.05), DER (sig. 0.002 < 0.05), dan NPM (sig. 0.000 < 0.05) which means that it has a positive and significant effect on ROA. Simultaneously, the three independent variables have also significantly influenced ROA, with a significance value of 0.000, and a coefficient of determination of 38.5%. This means that CR, DER, and NPM together are able to explain 38.5% of the variation in company ROA. While the rest is influenced by other factors outside the research model. Keywords : CR, DER, NPM, ROA

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