Proceedings of the 20th International Symposium on Management (INSYMA 2023)

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Analysis of the Effect of Current Ratio on Debt Ratio for Companies Listed on Kompas 100

Authors
Marwin Antonius Rejeki Silalahi1, *, Zunairoh Zunairoh1, Liliana Inggrit Wijaya1, Siska Amonalisa Silalahi2, Marwan Carlos Sahatdotua Silalahi3
1University of Surabaya, Surabaya, Indonesia
2Institute Transportasi and Logistic, East Jakarta, Indonesia
3Institute Teknologi Tangerang Selatan, South Tangerang, Indonesia
*Corresponding author. Email: marwin.antonius@staff.ubaya.ac.id
Corresponding Author
Marwin Antonius Rejeki Silalahi
Available Online 30 September 2023.
DOI
10.2991/978-94-6463-244-6_9How to use a DOI?
Keywords
Current Ratio; Debt Ratio
Abstract

During this pandemic, many companies funded them using long-term debt. For this reason, this research was conducted by analyzing whether there was an effect of the current ratio on debt ratios in companies registered with the compass of 100. In addition, this research also wanted to find out the tendency of companies that have current ratio is higher whether to take a debt ratio is higher. This study uses a sample of companies registered with the compass 100 for 2021, by testing using SPSS and carrying out multiple linear regression tests, normality tests, classical assumption tests, f tests and t tests. After the SPSS test was carried out, it was found that the current ratio had a significant effect on the debt ratio and companies that had a high current ratio tended to have a high debt ratio as well.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 20th International Symposium on Management (INSYMA 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
30 September 2023
ISBN
10.2991/978-94-6463-244-6_9
ISSN
2352-5428
DOI
10.2991/978-94-6463-244-6_9How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Marwin Antonius Rejeki Silalahi
AU  - Zunairoh Zunairoh
AU  - Liliana Inggrit Wijaya
AU  - Siska Amonalisa Silalahi
AU  - Marwan Carlos Sahatdotua Silalahi
PY  - 2023
DA  - 2023/09/30
TI  - Analysis of the Effect of Current Ratio on Debt Ratio for Companies Listed on Kompas 100
BT  - Proceedings of the 20th International Symposium on Management (INSYMA 2023)
PB  - Atlantis Press
SP  - 46
EP  - 50
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-244-6_9
DO  - 10.2991/978-94-6463-244-6_9
ID  - Silalahi2023
ER  -