PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSET (ROA)

RAHAJENG, SUNNITA ASRI (2019) PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSET (ROA). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Current Ratio (CR), Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) on Return On Assets (ROA). The object of this research is the pharmaceutical and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The research design used was purposive sampling. This research was conducted during the period 2013-2017 with a sample of 60 pharmaceutical and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data obtained from www.idx.co.id. The data analysis method used is the panel data regression analysis method with the help of SPSS 21 software. The results of this study indicate that the variable Debt to Equity Ratio (DER) has a significant and negative effect on Return On Assets (ROA), Total Asset Turnover (TATO) has a significant and positive effect on Return On Assets (ROA). But the variable Current Ratio (CR) does not significantly influence the Return On Assets (ROA) of listed companies. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return On Assets (ROA) Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) dan Total Asset Turnover (TATO) terhadap Return On Asset (ROA). Objek penelitian ini adalah perusahaan manufaktur sub sektor farmasi dan kimia yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Desain penelitian yang digunakan adalah purposive sampling. Penelitian ini dilakukan selama periode 2013-2017 dengan sampel sebanyak 60 perusahaan manufaktur sub sektor farmasi dan kimia yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari www.idx.co.id. Metode analisis data yang digunakan adalah metode analisis regresi data panel dengan bantuan software SPSS 21. Hasil penelitian ini menunjukkan bahwa variabel Debt to Equity Ratio (DER) berpengaruh signifikan dan negatif terhadap Return On Asset (ROA), Total Asset Turnover (TATO) berpengaruh signifikan dan positif terhadap Return On Asset (ROA). Namun variabel Current Ratio (CR) tidak berpengaruh signifikan terhadap Return On Asset (ROA) perusahaan yang terdaftar. Kata Kunci : Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return On Asset (ROA)

Item Type: Thesis (S1)
NIM: 43215110047
Uncontrolled Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return On Asset (ROA)
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 23 Oct 2019 10:02
Last Modified: 23 Oct 2019 10:02
URI: http://repository.mercubuana.ac.id/id/eprint/50196

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