ANALISIS RASIO KEUANGAN (CURRENT RATIO DAN DEBT TO ASSETS RATIO) TERHADAP LABA YANG DIUKUR DENGAN RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF & KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to understand and analyze the impact of Current Ratio and Debt to Assets Ratio on profits measured by Return On Assets in the Automotive & Components Subsector Manufacturing Companies listed on the Indonesian Stock Exchange.

The theoretical basis used is financial accounting proposed by the Indonesian Accounting Standards Statement (PSAK No. 1) (2019: 1) Financial Accounting is a structured assessment of the financial position and financial performance of an entity.

This research is quantitative research with a descriptive approach, which is an approach used to explain the state of a research object related to what, why, and how a problem occurs and will be analyzed. The analysis used is Current Ratio, Debt to Assets Ratio and Return On Assets.

The results of the research showed that in part Current ratio had no significant influence while Debt-to-Assets ratio had a significant impact on the profit measured with Return on Assets. Simultaneously Current ratio and debt to assets ratio were significantly influenced on the profits Measured by Return-on Assets in the manufacturing companies of the

automotive and components sub-sector listed on the Indonesian Stock Exchange.