Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Return on Equity pada Perum Perumnas Regional I Medan

Abstract

This study aims to find out how the influence of variable Current Ratio and Debt to Equity Ratio to Return On Equity either in a persial or simultaneous at Perum Perumnas Regional I Medan Periode 2002-2016. This research uses financial management theory related to Return On Equity (Y), Current Ratio (X1) and Debt to Equity Ratio (X2). Type of research approach used in this research is associative approach. Data collection techniques in research using documentation techniques and data analysis techniques used is multiple linear regression that was previously tested with the classical assumption test. Then tested the hypothesis that is t test and F test and test coefficient of determination. Data processing using SPSS version 22.0. The results showed that partially variable Current Ratio no significant effect on Return On Equity and Debt to Equity Ratio no significant effect on Return On Equity. Then simultaneously variable Current Ratio and Debt to Equity Ratio have no significant influence to Return On Equity at Perum Perumnas Regional I Medan Periode 2002-2016