Pengaruh Current Ratio dan Debt To Asset Ratio terhadap Return On Asset Pada Perusahaan Sektor Healthcare Yang Terdaftar Di BEI Periode 2022 – 2025

The Effect of Current Ratio and Debt To Asset Ratio on Return On Asset in Listed Healthcare Sector Companies IDX for the 2022 – 2025 Period

Abstract

Return on Assets (ROA) is one of the indicators used to measure a company's ability to generate profits through the utilization of all assets owned. The high and low value of ROA is influenced by various factors, both internal and external. This study aims to obtain empirical evidence regarding the effect of Current Ratio (CR) and Debt to Assets Ratio (DAR) on Return on Assets (ROA) in healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative method with purposive sampling techniques. The research sample consisted of 19 healthcare sector companies that met the research criteria, so that 76 observation data were obtained during the 2022–2025 period. The data is used as secondary data obtained from the company's annual financial statements. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 26. The results showed that partially the Current Ratio (CR) had a positive and significant effect on Return on Assets (ROA), while the Debt to Assets Ratio (DAR) had a negative and insignificant effect on Return on Assets (ROA). Simultaneously, the Current Ratio (CR) and Debt to Assets Ratio (DAR) have a significant effect on the Return on Assets (ROA) of healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period.