PENGARUH CURRENT RATIO, UKURAN PERUSAHAAN DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS PERUSAHAAN (Studi pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018)

KUSUMA, HEMAS DENNA (2019) PENGARUH CURRENT RATIO, UKURAN PERUSAHAAN DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS PERUSAHAAN (Studi pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Research on profitability as well as the factors that influence it has a lot to done. Based on the review of previous studies on the effect of the currents ratio variables, firm size, and inventory turnover to return on assets, showing the results have not been consistent. This study aimed to analyze the effect of the currents ratio variables, firm size, and inventory turnover to return on asset in the consumer goods manufacturing companies listed in Indonesia Stock Exchange in 2015-2018. The samples used in this study as many as 96 samples. The sample data obtained through by using purposive sampling method. This study uses multiple regression analysis to determine the effect of variables. The results showed that the current ratio, the size of the company, and inventory turnover simultaneously (test F) influential and significant to return on assets and partially (t test) showed that current ratio variables significantly influence return on assets, variable size companies have a significant effect on return on assets, and the variable inventory turnover a significant effect on return on assets. Keywords: current ratio, size of the company, inventory turnover, return on assets Penelitian tentang profitabilitas beserta faktor-faktor yang memengaruhinya telah banyak dilakukan. Berdasarkan penelaahan atas penelitian terdahulu mengenai pengaruh variabel currents ratio, ukuran perusahaan, dan perputaran persediaan terhadap return on assets, menunjukkan hasil yang belum konsisten. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris pengaruh dari variabel current ratio, ukuran perusahaan, dan perputaran persediaan terhadap return on assets pada perusahaan manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Jumlah sampel yang digunakan pada penelitian ini sebanyak 96 sampel. Data sampel diambil dengan menggunakan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi linear berganda untuk mengetahui pengaruh variabel. Hasil penelitian menunjukkan bahwa current ratio, ukuran perusahaan, dan perputaran persediaan secara simultan (uji F) berpengaruh dan signifikan terhadap return on assets dan secara parsial (uji t) menunjukkan bahwa variabel current ratio berpengaruh signifikan terhadap return on assets, variabel ukuran perusahaan berpengaruh signifikan terhadap return on assets, dan variabel perputaran persediaan berpengaruh signifikan terhadap return on assets. Kata kunci : currents ratio, ukuran perusahaan, perputaran persediaan, return on assets

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 739
NIM/NIDN Creators: 43215110437
Uncontrolled Keywords: currents ratio, ukuran perusahaan, perputaran persediaan, return on assets
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 > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Jul 2022 03:22
Last Modified: 09 Jul 2022 03:22
URI: http://repository.mercubuana.ac.id/id/eprint/64855

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