The Influence Of The Current Rasio And Debt To Equity Rasio On Return On Assets At The D’lumina Xotaru Kabupaten Lahat
Abstract
This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) at Café D’Lumina Xotaru, Lahat Regency. This research is a quantitative study using secondary data obtained from the café’s financial statements for 36 months covering the period 2022– 2024. Data analysis was conducted using multiple linear regression with SPSS 25, accompanied by classical assumption tests, partial test (t-test), simultaneous test (F-test), and the coefficient of determination (R² test). The results show that Current Ratio (CR) has a positive and significant effect on ROA, while Debt to Equity Ratio (DER) has no significant partial effect on ROA. Simultaneously, CR and DER significantly affect ROA, with an R² value of 95.9%, while the remaining 4.1% is influenced by other variables not included in this study. These findings indicate that liquidity plays an essential role in improving asset utilization efficiency at the café, whereas the debt-to-equity proportion does not directly affect profitability.
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