ANALISIS PENGARUH CURRENT RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021
Keywords:
Likuiditas, Profitabilitas, Current Ratio, Return on Asset.Abstract
Tujuan penelitian untuk menganalisis pengaruh rasio likuiditas (Current Ratio) terhadap rasio profitabilitas (Return on Asset -ROA). Pupulasi penelitian ini adalah 35 perusahaan sektor hotel, pariwisata dan restoran yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2021. Penelitian ini menganalisis 24 perusahaan sampel. Penelitian ini menggunakan analisis regeresi berganda untuk menguji pengaruh variable independent terhadap variable dependen. Hasil penelitian ini menunjukkan current ratio tidak memiliki pengaruh secara signifikan atas ROA.Published
2022-06-25
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