Pengaruh Current Ratio dan Debt To Asset Ratio Terhadap Perubahan Laba (Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

Abstract

This research is titled “ the influence of current ratio and debt to asset ratio on changes in profit at transfortation and logistics companies listed on the indonesia stock exchange from 2020 -2023”.This research aims to determine the extent to which the Current ratio and Debt to asset ratio impact changes in profit for transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023.The study employs a quantitative research method, utilizing numerical data from secondary sources collected between 2020 and 2023. A total of 15 companies were sampled for this research. Data analysis was conducted using multiple linear regression and hypothesis testing through SPSS version 24.The findings indicate that: 1)The Current ratio has a t-value of 2.559, which is greater than the table value of 2.00247 (2.559 > 2.00247) with a significance level of 0.013 < 0.05, demonstrating that the Current ratio has a significant positive effect on profit changes when assessed individually.2)The Debt to asset ratio has a t-value of 1.942, which is lower than the table value of 2.00247 (1.942 < 2.00247) and a significance level of 0.057 > 0.05, indicating that this variable does not have a significant positive effect on profit changes when assessed individually.3)The F-test results show a significance value of 0.044 < 0.05 with an F-value of 3.298 compared to the critical value of 3.16, suggesting that both the Current ratio and Debt to asset ratio together significantly affect profit changes.