Pengaruh total liabilities, Return On Asset (ROA), dan Return On Equity (ROE) terhadap current ratio dengan firm size sebagai variabel moderasi
Studi pada ADHI, PTBA, PTPP tahun 2013-2022
Abstract
Company information is an important thing that investors need to consider before making investment decisions. Information related to company profile, company performance such as total liabilities, ROA, ROE, and current ratio can be obtained in the company's financial statements which can be accessed by various groups. This research uses descriptive quantitative methods. Furthermore, the object of research is a company engaged in the same sector, namely the mining sector and construction services such as ADHI, PTBA, and PTPP companies. The data analysis tool uses Eviews. As a result, Total Liability does not have a significant effect on the current ratio. ROA has a significant effect on the current ratio. ROE does not have a significant effect on the current ratio. Total liabilities, ROA, and ROE simultaneously affect the current ratio, and the firm size variable moderates ROA and ROE significantly on the current ratio, but not with total liabilities.
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References
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