PENGARUH CURRENT RATIO, DEBT TO ASSETS DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2021 - 2023

Abstract

This research aims to analyze the influence of Current Ratio, Dept to Assets and Return on Assets on the value of mining sector companies listed on the Indonesia Stock Exchange in the period 2021 - 2023. The sampling technique used purposive sampling and the sample used was 10 companies. The type of data used in this research is secondary data using financial report data from mining sector companies for the period 2021 - 2023 which are listed on the Indonesia Stock Exchange and the data is processed using SPSS version 20. The results are carried out using the Classical Assumption Test which consists of the Normality Test, The Multicollinearity Test, Heteroscedasticity Test and Autocorrelation Test show that the model meets the assumptions to be studied as well as the Model Feasibility Test which consists of the Multiple Determination Coefficient Test, and the t test shows that the model is suitable for use. in research and there are no violations in testing. The population and sampling method are 10 mining companies listed on the IDX with a sampling method using nonprobability sampling. analysis tool using mining company financial report data for the 2021-2023 period via the idx.co.id page. Hypothesis testing results show that the variables Current Ratio, Dept to Assets and Return on Assets have a positive and insignificant effect on company value