PENGARUH CURRENT RATIO (CR), DAN DEBT TO ASSETS RATIO (DAR), TERHADAP RETURN ON ASSETS (ROA) PADA PT HANJAYA MANDALA SAMPOERNA TBK

THE EFFECT OF CURRENT RATIO (CR), AND DEBT TO ASSETS RATIO (DAR) ON RETURN ON ASSETS (ROA) ON PT HANJAYA MANDALA SAMPOERNA TBK By: Surya Dwi Prasetya 203402150 Guide I Guide II : Moch. Soleh Soeaidy : Vivi Indah Bintari The purpose of this study was to determine and analyse the effect of Current Ratio (CR) on Return on Assets (ROA) and the effect of Debt to Assets Ratio (DAR) on Return on Assets (ROA) at PT Hanjaya Mandala Tbk. This research is important because Return on Assets (ROA) is the main indicator in assessing the efficiency of using the company's assets. The data used is secondary data obtained directly through the official website of PT Hanjaya Mandala Sampoerna Tbk. The method used in this research is a survey method with an explanatory approach that is quantitative and verification type. The analytical tool used is multiple linear regression and the coefficient of determination. The results showed that Current Ratio (CR) has no effect on Return on Assets (ROA), while Debt to Assets Ratio (DAR) is proven to have an effect on Return on Assets (ROA) at PT Hanjaya Mandala Sampoerna Tbk. These findings provide important insights for company management in making decisions related to capital structure and liquidity.

Keywords: Current Ratio (CR); Debt to Assets Ratio (DAR), Return on Assets (ROA).