{"id":"https://openalex.org/W7225536565","doi":null,"title":"Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets PT Merck Tbk","display_name":"Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets PT Merck Tbk","publication_year":2026,"publication_date":"2026-11-06","ids":{"openalex":"https://openalex.org/W7225536565"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.jicnusantara.com:article/8438","doi":null,"is_oa":true,"landing_page_url":"https://jicnusantara.com/index.php/jicn/article/view/8438","pdf_url":"https://jicnusantara.com/index.php/jicn/article/download/8438/8603","source":{"id":"https://openalex.org/S7407075222","display_name":"Jurnal Intelek Dan Cendikiawan Nusantara","issn_l":"3046-4560","issn":["3046-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3046-4560","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jicnusantara.com/index.php/jicn/article/download/8438/8603","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5106349721","display_name":"Eka Pebriyanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eka Pebriyanti","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5089634956","display_name":"Andriyani Hapsari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Andriyani Hapsari","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210157166"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.92330002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.92330002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.06400000303983688,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.00419999985024333,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":0.9980000257492065},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":0.9990000128746033},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":1.0},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.6809999942779541},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.7450000047683716},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9649999737739563},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.5400000214576721}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.527999997138977},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.4611000120639801},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.335999995470047},{"id":"https://openalex.org/C52272595","wikidata":"https://www.wikidata.org/wiki/Q2210989","display_name":"Current ratio","level":3,"score":0.2289000004529953},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.2207999974489212},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.2206999957561493},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.18790000677108765},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18639999628067017},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.18080000579357147},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.16830000281333923}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.jicnusantara.com:article/8438","doi":null,"is_oa":true,"landing_page_url":"https://jicnusantara.com/index.php/jicn/article/view/8438","pdf_url":"https://jicnusantara.com/index.php/jicn/article/download/8438/8603","source":{"id":"https://openalex.org/S7407075222","display_name":"Jurnal Intelek Dan Cendikiawan Nusantara","issn_l":"3046-4560","issn":["3046-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3046-4560","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.jicnusantara.com:article/8438","doi":null,"is_oa":true,"landing_page_url":"https://jicnusantara.com/index.php/jicn/article/view/8438","pdf_url":"https://jicnusantara.com/index.php/jicn/article/download/8438/8603","source":{"id":"https://openalex.org/S7407075222","display_name":"Jurnal Intelek Dan Cendikiawan Nusantara","issn_l":"3046-4560","issn":["3046-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3046-4560","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225536565.pdf","grobid_xml":"https://content.openalex.org/works/W7225536565.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2989970588","https://openalex.org/W7220003284","https://openalex.org/W7220271946","https://openalex.org/W3093546001","https://openalex.org/W2935785902","https://openalex.org/W4414034546","https://openalex.org/W7216386113","https://openalex.org/W2984187219","https://openalex.org/W7221290348","https://openalex.org/W7202024841"],"abstract_inverted_index":{"Penelitian":[0,29,57],"ini":[1,30,179],"bertujuan":[2],"untuk":[3,192],"menganalisis":[4],"pengaruh":[5],"current":[6],"ratio":[7,13],"(CR)":[8],"dan":[9,51,64,89,105,118,123,139,186],"debt":[10],"to":[11],"equity":[12],"(DER)":[14],"terhadap":[15,107,125,143],"return":[16],"on":[17],"assets":[18],"(ROA)":[19],"pada":[20,38,43,54],"PT":[21,195],"Merck":[22,196],"Tbk,":[23],"baik":[24],"secara":[25,189],"parsial":[26],"maupun":[27],"simultan.":[28],"dilatarbelakangi":[31],"oleh":[32,167,175],"menurunnya":[33],"ROA":[34,108,126,144,164],"perusahaan":[35,71],"dari":[36],"25,32%":[37],"tahun":[39,44,55],"2014":[40],"menjadi":[41],"7,73%":[42],"2020,":[45],"yang":[46,160,184],"disertai":[47],"fluktuasi":[48],"tajam":[49],"CR":[50,102,138],"DER,":[52],"terutama":[53],"2018.":[56],"menggunakan":[58,76,187],"pendekatan":[59],"kuantitatif":[60],"dengan":[61,92,154],"desain":[62],"asosiatif":[63],"data":[65],"sekunder":[66],"berupa":[67],"laporan":[68],"keuangan":[69],"tahunan":[70],"periode":[72],"2013\u20132022.":[73],"Data":[74],"dianalisis":[75],"statistik":[77],"deskriptif,":[78],"uji":[79,85,87],"asumsi":[80],"klasik,":[81],"regresi":[82],"linier":[83],"berganda,":[84],"t,":[86],"F,":[88],"koefisien":[90],"determinasi":[91],"bantuan":[93],"IBM":[94],"SPSS":[95],"versi":[96],"25.":[97],"Hasil":[98],"penelitian":[99],"menunjukkan":[100,180],"bahwa":[101,181],"berpengaruh":[103,121,141],"positif":[104,122],"signifikan":[106,124,142],"(thitung":[109,127],"5,673":[110],">":[111,129,147],"ttabel":[112,130],"2,365;":[113,131],"sig.":[114,132,150],"0,001":[115,151],"<":[116,134,152],"0,05),":[117],"DER":[119,140],"juga":[120],"2,946":[128],"0,022":[133],"0,05).":[135],"Secara":[136],"simultan,":[137],"(Fhitung":[145],"20,801":[146],"Ftabel":[148],"4,74;":[149],"0,05)":[153],"nilai":[155],"adjusted":[156],"R\u00b2":[157],"sebesar":[158],"0,815,":[159],"berarti":[161],"81,5%":[162],"variasi":[163],"dapat":[165],"dijelaskan":[166,174],"kedua":[168],"variabel":[169],"tersebut,":[170],"sedangkan":[171],"18,5%":[172],"sisanya":[173],"faktor":[176],"lain.":[177],"Temuan":[178],"menjaga":[182],"likuiditas":[183],"memadai":[185],"utang":[188],"produktif":[190],"penting":[191],"meningkatkan":[193],"profitabilitas":[194],"Tbk.":[197]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2026-11-08T00:00:00"}