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Pengaruh Current Ratio dan Perputaran Piutang terhadap Return On Asset pada Perusahaan Telekomunikasi yang Terdaftar di BEI Periode 2012-2019 (CD + Cetak)
This study aims to determine and understand the effect of the current ratio, and accounts receivable turnover on the return on assets of telecommunications companies listed on the Indonesia Stock Exchange for the period 2012-2019.
This research is a quantitative research. The data used in this study are secondary data in the form of financial statements (balance sheet and income statement). The sampling method was purposive sampling. Of the 5 companies, only 4 companies met the criteria.
The method of analysis in this research is descriptive test, multiple linear regression, coefficient of determination, t test and F test. From the results of this study it can be concluded that: 1) Current ratio has a significant effect on return on assets 2) Accounts receivable turnover has no significant negative effect on return on assets and 3) Current ratio and accounts receivable turnover simultaneously affect the return on assets.
Keywords: Current Ratio, Accounts Receivable Turnover, and Return on Assets (ROA)
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