Pengaruh Current Ratio dan Total Asset Turnover terhadap Return on Asset pada PT. Lippo Karawaci Tbk Periode 2014 – 2023

Authors

  • Istiyanti Afifah Fadhilah Fakultas Ekonomi dan Bisnis, Prodi Manajemen, Universitas Pamulang
  • Renata Fitriani Fakultas Ekonomi dan Bisnis, Prodi Manajemen, Universitas Pamulang
  • Laurensia Stepy Natalie Fakultas Ekonomi dan Bisnis, Prodi Manajemen, Universitas Pamulang

DOI:

https://doi.org/10.70451/cakrawala.v1i4.404

Keywords:

Current Ratio, Total Asset Turnover, Return on Asset

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio (rasio lancar), Total Asset Turnover (perputaran total aset) dan Return on Asset (RETURN ON ASSET) pada PT. Lippo Karawaci Tbk periode 2014 - 2023. Penulis menggunakan metode penelitian deskriptif kuantitatif untuk membahas permasalahan yang dihadapi oleh keuangan perusahaan. Analisis data dijelaskan penggunaan hasil yang linear mengenai Current Ratio (rasio lancar) (X1) dan Total Asset Turnover (perputaran total aset) (X2) dengan Return on Asset (RETURN ON ASSET) (Y). Berdasarkan hasil tes dan berdasarkan asumsi penelitian ini, ditemukan bahwa Current Ratio mempengaruhi Return on Asset yang menunjukkan t hitung sebesar 2,565 > t tabel sebesar 2,44691 dan nilai signifikansi 0,037< 0,05. Sedangkan Total Asset Turnover terhadap Return on Asset tidak berpengaruh secara signifikan karena menunjukkan nilai signifikansi 0,101> 0,05 dan nilai t hitung sebesar 1,889 < t table sebesar 2,44691. Current Ratio dan Total Asset Turnover secara bersama-sama juga tidak berpengaruh terhadap Return on Asset dengan Nilai signifikansi 0,94 > 0,05 dan nilai f hitung 3,375 < f tabel 4,74

Downloads

Download data is not yet available.

References

Aulia, L. L., Ruhadi, & Setyowati, D. H. (2021). PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURN OVER TERHADAP RETURN ON ASSETS. Indonesian Journal of Economics and Management, 1(3), 675–684.

Darmawan. (2020). Dasar-dasar Memahami Rasio dan Laporan Keuangan. Yogyakarta: UNY Press.

Hery. (2019). Analisis Laporan Keuangan : Intergrated and comperhesive edtion (Revisi.). Depok: Rajawali Pers.

Kasmir. (2021). Analisis Laporan Keuangan. Jakarta: RajaGrafindo Persada.

Khoer, M., Mubaarok, S. H., Jaelani, I., Acim, & Mutakin, K. (2024). PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURN OVER TERHADAP RETURN ON ASSETS. Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi, 21(1). Retrieved January 2, 2025, from https://doi.org/10.25134/equi.v21i01.9197

Ompusunggu, H., & Wage, S. M. (2021). Manajemen Keuangan. Batam: CV Batam Publisher.

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: Economic, Accounting, Management and Business , 5(2), 440–447. Retrieved January 2, 2025, from https://doi.org/10.37481/sjr.v5i2.479

Sugiyono. (2015). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.

Wanny, T., Jenny, Yeni, L., Merrisa, Erlin, & Nasution, I. A. (2019). Pengaruh TATO, DER dan Current Ratio terhadap ROA pada Perusahaan Property dan Real Estate. RISET & JURNAL AKUNTANSI, 3(2). Retrieved January 2, 2025, from https://doi.org/10.33395/owner.v3i2.127

Downloads

Published

2025-01-02

How to Cite

Fadhilah, I. A., Fitriani, R., & Natalie, L. S. (2025). Pengaruh Current Ratio dan Total Asset Turnover terhadap Return on Asset pada PT. Lippo Karawaci Tbk Periode 2014 – 2023 . Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis, 1(4), 1821–1828. https://doi.org/10.70451/cakrawala.v1i4.404

Issue

Vol. 1 No. 4 (2024): Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.