Pengaruh Debt To Equity Ratio dan Current Ratio Terhadap Return On Asset PT.Multi Indo Citra Tbk

Abstract

The Influence of Debt To Equity Ratio and Current Ratio on Influence Return of PT.Multi Indo Citra Tbk Assets Fildzah Awanis 71190313026 ABSTRACT One of the goals of every business is to get maximum profits. To achieve this goal requires very effective and efficient management. PT. Multi Indo Citra Tbk is PT Multi Indo Citra Tbk. This issuer with the stock code MICE operates in the field of baby necessities and equipment. Referring to MICE's financial report, in the third quarter of 2015, its net profit fell 36.5% to IDR 14.94 billion compared to net profit in the same period last year of IDR 23.55 billion. One of the causes of the decline in profits came from an increase in sales expenses, especially employee salaries. Thus, the researcher aims to determine the effect of Debt To Equity Ratio and Current Ratio on Return on Assets of PT.Multi Indo Citra Tbk. The method used is a quantitative research method with a quantitative analysis method model, by carrying out parametric statistical tests to see whether there is a significant influence from the independent variables, namely cash flow, receivables turnover on the dependent variable, namely liquidity, namely through a multiple linear regression test. Analysis of two or more independent variables (X) with one dependent variable (Y) is displayed in the form of a regression equation. Multiple linear regression analysis in this research was used to determine the effect of cash flow and receivables turnover on liquidity at PT Multi Indocitra Tbk for the 2015- 2022 period. Based on the researchers' findings and research results, it shows that the Current Ratio has an effect on Return On Assets, this shows that the rise and fall of the Current Ratio ratio has an effect on profitability. Meanwhile, DER has an effect on Return On Assets, this shows that the higher the DER, the profitability tends to increase. Current Ratio and DER influence Profitability or Return on Assets. Keywords; Debt To Equity Ratio, Current Ratio, Return On Asset, PT.Multi Indo Citra Tbk