ANALISIS CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN SUB SEKTOR LEMBAGA PEMBIAYAAN KEUANGAN DI BEI PERIODE 2013-2017

PRASETIO, YUDHI (2018) ANALISIS CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN SUB SEKTOR LEMBAGA PEMBIAYAAN KEUANGAN DI BEI PERIODE 2013-2017. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the current ratio, deb to asset ratio, deb to equity ratio and return on equity in finance sector sub-sector companies in the IDX for the 2013-2017 period. The object of this research is the Financing Institution sub-sector company on the IDX for the period 2013-2017. The study was conducted on 13 companies using quantitative descriptive methods with a causal approach. Data analysis is done by panel data regression using the program Eviews 9.The results showed that simultaneously, the current ratio (CR), debt to asset ratio (DAR) and debt to equity ratio (DER) variables had an effect on return on equity (ROE) as evidenced by the results of simultaneous tests (F test). Partially the current ratio (CR) and debt to asset ratio (DAR) variables affect return on equity (ROE), this is evidenced by the results of partial tests (t test) which show a significant value. While the debt to equity ratio (DER) variable does not affect return on equity (ROE) as evidenced by the results of partial tests (t test) which show insignificant value. Therefore the test results from this study state that there is a significant positive influence on the current ratio (CR) and debt to asset ratio (DAR) on return on equity (ROE) while the debt to equity ratio (DER) variable has no effect on return on equity. (ROE). Keyword: current ratio, deb to asset ratio, deb to equity ratio, return on equity Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, deb to asset ratio, deb to equity ratio dan return on equity pada perusahaan sub sektor lembaga pembiayaan di BEI periode 2013-2017. Objek penelitian ini adalah perusahaan sub sektor Lembaga Pembiayaan di BEI periode 2013-2017. Penelitian dilakukan terhadap 13 perusahaan menggunakan metode deskriptif kuantitatif dengan pendekatan kausal (sebab-akibat). Analasis data dilakukan dengan regresi data panel menggunakan program Eviews 9.Hasil penelitian menunjukkan bahwa secara simultan, variabel current ratio (CR), debt to asset ratio (DAR) dan debt to equity ratio (DER) berpengaruh terhadap return on equity (ROE) hal ini dibuktikan dengan hasil uji simultan (uji F). Secara parsial variabel current ratio (CR) dan debt to asset ratio (DAR) berpengaruh terhadap return on equity (ROE) hal ini dibuktikan dengan hasil uji parsial (uji t) yang menunjukkan nilai yang signifikan. Sedangkan variabel debt to equity ratio (DER) tidak berpengaruh terhadap return on equity (ROE) yang dibuktikan dengan hasil uji parsial (uji t) yang menunjukkan nilai yang tidak signifikan. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh positif yang signifikan current ratio (CR) dan debt to asset ratio (DAR) terhadap return on equity (ROE) sedangkan variabel debt to equity ratio (DER) tidak berpengaruh terhadap return on equity (ROE). Kata kunci : current ratio, deb to asset ratio, deb to equity ratio, return on equity

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 18 489
NIM: 43113120090
Uncontrolled Keywords: current ratio, deb to asset ratio, deb to equity ratio, return on equity
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 18 Dec 2018 03:58
Last Modified: 09 Jan 2019 06:57
URI: http://repository.mercubuana.ac.id/id/eprint/46159

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