“…Current Ratio (CR) sudah banyak diteliti oleh peneliti sebelumnya diantaranya (Candradewi & Reina, 2016), (Subarjo, 2015, (Hamdani & Ikmal, 2018), (Rois & Pandiya, 2019), (Wicaksono & Maheranto, 2016), (Tarmizi & Rosmiati, 2018), (Karla & Roisantri, 2020), (Ilmiyono & Agung, 2019).…”