Pengaruh Current Ratio dan Struktur Modal terhadap Return on Equity

Hernawati, Euis and Muthmainnah, Muthmainnah and Ikhsan, Sugiyanto (2022) Pengaruh Current Ratio dan Struktur Modal terhadap Return on Equity. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5 (4). pp. 1681-1688. ISSN 2622-2205

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Abstract

A good company's capital structure has an influence on the entity's financial condition, which basically will also encourage the entity's ability to earn profits. This study aims to determine the effect of current ratio and capital structure as independent variables, both simultaneously and partially, on return on equity as the dependent variable. The object of this study is PT Unilever Indonesia's financial statements for the period 2015–2019. This empirical testing activity uses causal research through a quantitative approach. The data analysis used was multiple linear regression analysis, and the research sample technique used purposive sampling. The results and conclusions in the study obtained simultaneously indicate that the independent variables, namely current ratio and capital structure, have a significant influence on return on equity as the dependent variable. Meanwhile, partially based on the results of the empirical test, the results show that the current ratio does not have a significant effect on return on equity, while capital structure has a significant effect on return on equity.

Item Type:	Article
Subjects:	JOURNAL
Divisions:	PROGRAM STUDI SARJANA MANAJEMEN > MANAJEMEN KEUANGAN
Depositing User:	Ikopin Teknologi Informasi
Date Deposited:	07 Sep 2026 12:17
Last Modified:	07 Sep 2026 12:17
URI:	http://repository.ikopin.ac.id/id/eprint/3339

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