ANALISIS PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SUB SEKTOR AGRICULTURE DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018

Abstract

Azmi Catur Septiawan: Analysis of the Effect of Current Ratio and Debt To Equity Ratio on Return On Equity in Agriculture Sub Sector Companies in the Indonesia Stock Exchange Period of 2014-2018. Under the guidance of Mrs. Titin Ruliana as supervisor 1 and Mr. Heriyanto as supervisor II.

The purpose of this study was to determine and analyze the effect of the current ratio and debt to equity ratio on return on equity in the Agriculture sub-sector companies in the Indonesia stock exchange in the period 2014-2018.

The theory used in this research is financial management, financial ratios (current ratio and debt to equity ratio) and return on equity. This research was conducted at the Agriculture sub-sector company in the Indonesian stock exchange and a sample of 18 companies was obtained with a non-probability sampling method and using a purposive sampling technique. The analytical tool used in this study is multiple linear regression.

            The result of the study states that the current ratio does not significantly influence the return on equity, the debt to equity ratio has a significant effect on the return on equity in agriculture companies registered in the 2014-2018 period. Furthermore, the simultaneous (current) ratio and the debt to equity ratio have a significant effect on return on equity in agriculture companies listed on the Indonesia Stock Exchange in the 2014-2018 period.