PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

AYU ELISA, 1800861201072 (2023) PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021. skripsi thesis, Universitas BATANGHARI Jambi.

Text (PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021) Ayu Elisa.pdf - Published Version Download (1MB)

Abstract

AYU ELISA/ 1800861201072/ FACULTY OF ECONOMICS / FINANCE MANAGEMENT / THE EFFECT OF CURRENT RATIO (CR) AND DEBT TO EQUITY RATIO (DER) ON RETURN ON EQUITY (ROE) IN THE RETAIL TRADING SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD/ ADVISOR 1ST. HJ. FATHIYAH SE., M,SI., 2ND HANA TAMARA PUTRI SE., M.M. Financial ratios are the activity of comparing the numbers in financial reports by dividing one number by another (Kasmir, 2014). Meanwhile, the definition of financial ratio analysis according to James C van Horne in the book Kasmir (2014) is an index that connects two accounting numbers and is obtained by dividing one number by another number. This research will look at the influence of the current ratio (Cr) and debt to equity ratio (Der) on return on equity (Roe) in the retail trade sub-sector listed on the Indonesian Stock Exchange for the 2017-2021 period. To Know And Analyze The Effect Of Each Independent Variable On The Dependent Variable. This aims of this research to see how the effect of the Current Ratio, and the Deb to Equity Ratio on the Return on Equity. The writer draws the hypothesis that the Current Ratio and Debt o Equity have a significant effect on Return On Equity. The research methodology used is descriptive analysis method and statistical analysis method. The data used is secondary data. Hypothesis testing was carried out using the F test and t test, with a significance level (α) of 5%. One of the business sub-sectors in the capital market is retail trading companies. Retail trading sub is a sub sector listed on the Indonesian Stock Exchange. The importance of the role of retail trade in people's lives is driven by the increasing need for the use of goods and so on for the community which has pushed the retail trade sub-sector to become one of the most important supporting human activities and to give effect to the Indonesian economy, it can be said to be a basic need for human life. The research results prove that the Current Ratio (Cr) and Debt To Equity Ratio (Der) variables simultaneously influence Return On Equity (Roe). Partially, the Debt To Equity Ratio (Der) variable influences Return On Equity (Roe) In The Retail Trade Subsector Listed On The Indonesian Stock Exchange Period 2017-2021. The Return On Equity (Roe) variable can be explained by the quality variables Current Ratio (Cr) and Debt To Equity Ratio (Der) of 23.80%, while the remaining 76.20% can be explained by other variables not examined in this research.

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