Analisis Pengaruh Current Ratio dan Debt to Asset Ratio Terhadap Return on Assets dalam Penyusunan Petunjuk Teknis PT. XYZ

Abstract

LIANA ANINDITA NASUTION. Analisis Pengaruh Current Ratio dan Debt to Asset Ratio terhadap Return on Assets dalam Penyusunan Petunjuk Teknis PT. XYZ. Dibimbing oleh LESIA FATMA GINOGA

Pengelolaan aset yang efektif berperan penting dalam meningkatkan profitabilitas perusahaan. Namun, pada Perusahaan XYZ, peningkatan Current Ratio (CR) dan penurunan Debt to Asset Ratio (DAR) selama periode 2023–2025 belum diikuti oleh peningkatan Return on Assets (ROA). Penelitian ini bertujuan menganalisis kondisi CR, DAR, dan ROA, menganalisis pengaruh CR dan DAR terhadap ROA, serta menyusun Petunjuk Teknis (Juknis) pengelolaan aset. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Data dianalisis menggunakan statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa CR berpengaruh positif dan signifikan terhadap ROA, sedangkan DAR berpengaruh negatif dan signifikan terhadap ROA. Secara simultan, kedua variabel berpengaruh signifikan terhadap ROA. Berdasarkan hasil penelitian tersebut, disusun Juknis sebagai pedoman monitoring, evaluasi, dan pengelolaan aset untuk mendukung peningkatan profitabilitas Perusahaan XYZ.

LIANA ANINDITA NASUTION. Analysis of the Impact of Current Ratio and Debt to Asset Ratio on Return on Assets in the Development Technical Guidelines for Company XYZ. Supervised by LESIA FATMA GINOGA.

Effective asset management plays a crucial role in improving a company’s profitability. However, at Company XYZ, the increase in the Current Ratio (CR) and the decrease in the Debt-to-Asset Ratio (DAR) during the 2023–2025 period have not been accompanied by an increase in Return on Assets (ROA). This study aims to analyze the status of the CR, DAR, and ROA; examine the impact of the CR and DAR on the ROA; and develop Technical Guidelines (Juknis) for asset management. The study employs a quantitative method with descriptive and verifiable approaches. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination with the aid of SPSS. The results indicate that the CR has a positive and significant effect on ROA, while the DAR has a negative and significant effect on ROA. Simultaneously, both variables have a significant effect on ROA. Based on these findings, Technical Guidelines were developed to serve as a framework for monitoring, evaluating, and managing assets to support improved profitability at Company XYZ.