Abstract
The company wants an optimal profit for the business being run. This study aims to determine the effect of the current ratio (CR) on return on equity (ROE), the effect of debt to equity ratio (DER) on return on equity (ROE), and to determine the effect of current ratio (CR) and debt to equity ratio (DER) simultaneously on return on equity (ROE) at PT Aneka Tambang, Tbk in the period 2010 - 2017. The research method used is descriptive quantitative. The data used are secondary data in the form of PT Aneka Tambang, Tbk's financial statements for the period 2010-2017. The analytical method used is the classic assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing with t-test and F test using SPSS version 20.0. The results showed no significant effect of the current ratio (CR) on return on equity (ROE), there was no significant effect of debt to equity ratio (DER) on return on equity (ROE), and there was no significant effect between the current ratio (CR) and debt to equity ratio (DER) together against return on equity (ROE). Current ratio (CR) and debt to equity ratio (DER) have a very strong relationship to return on equity (ROE). The contribution rate of the variable current ratio (CR) and the debt to equity ratio (DER) to return on equity (ROE) is 61.9%.
Highlights
In a business activity carried out by a company, has several objectives to be achieved by the company
Based on table 7 above it can be explained that a constant of 0.343 can be interpreted: if current ratio (CR) (X1) and debt to equity ratio (DER) (X2) the value is 0, the return on equity (ROE) (Y) value is 0.343. the regression coefficient of the variable CR (X1) of 0.168 can be interpreted: if other independent variables are of a fixed value and CR has increased 1%, ROE (Y) will increase by 0.168
Based on the research results of Current Ratio (CR) partially there is no significant effect on Return On Equity (ROE) at PT Aneka Tambang, Tbk Period 2010-2017
Summary
In a business activity carried out by a company, has several objectives to be achieved by the company. The company wants the business carried out in the future is for one period of activity but wants more than one period of the activity. The business that has been run will be able to open up employment opportunities for the community, both those within the. For a goal to be achieved, the company must be able to make an accurate and appropriate plan, the company must be able to supervise and control a business that is being carried out in the event of an unwanted deviation (Assauri, 2008; Farid Addy Sumantri et al, 2015; Kotler & Keller, 2009; Mangkunegara, 2003)
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