PENGARUH CURRENT RATIO, NON PERFORMING FINANCING , DEBT TO EQUITY RATIO, FIRM SIZE, DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET Studi pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia Periode 2015-2019

YUNUS, MUHAMMAD (2020) PENGARUH CURRENT RATIO, NON PERFORMING FINANCING , DEBT TO EQUITY RATIO, FIRM SIZE, DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET Studi pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia Periode 2015-2019. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research to find out the magnitude of the influence current ratio, non performing financing, debt to equity ratio, firm size, and accounts receivable turnover on return on assets at the Financing Company Listed on the Indonesia Stock Exchange period 2015 - 2019. The research method used is causality research. Sample in this study is a finance company that consistently publishes financial reports on the Indonesia Stock Exchange during the period 2015 - 2019. In this study, data analysis process used panel data regression analysis techniques with approaches fixed effect model. Results of this study explain current ratio has a negative and significant effect on return on assets. Non performing financing variable has a positive effect on return on assets, and debt to equity ratio has a negative effect on return on assets. For the firm size and accounts receivable turnover has no influence on return on assets. Simultaneously, variables of current ratio, non-performing financing, debt to equity ratio, firm size, and accounts receivable turnover have an influence on return on assets with a magnitude of influence of 85.08% which is reflected in the results of examining R-square value (coefficient of determination). Keywords: current ratio, non performing financing, debt to equity ratio, firm size, accounts receivable turnover Penelitian ini bertujuan untuk mengetahui besarnya pengaruh current ratio, non performing financing, debt to equity ratio, firm size, dan perputaran piutang terhadap return on asset pada Perusahaan Pembiayaan yang Terdaftar pada Bursa Efek Indonesia periode 2015 – 2019. Metode penelitian yang digunakan adalah penelitian kausalitas. Sampel pada penelitian ini adalah Perusahaan Pembiayaan yang konsisten melakukan publikasi laporan keuangan di Bursa Efek Indonesia selama periode 2015 – 2019. Pada penelitian ini proses analisis data menggunakan teknik analisis regresi data panel dengan pendekatan, fixed effect model. Hasil penelitian ini menjelaskan bahwa current ratio memiliki pengaruh negatif dan signifikan terhadap return on asset. Adapun variabel non performing financing memiliki pengaruh positif terhadap return on asset, dan debt to equity ratio memiliki pengaruh negatif terhadap return on asset. Untuk variabel firm size dan perputaran piutang tidak memiliki pengaruh terhadap return on asset. Secara simultan (bersama – sama) variabel current ratio, non performing financing, debt to equity ratio, firm size, dan perputaran piutang memiliki pengaruh terhadap return on asset dengan besarnya pengaruh sebesar 85.08% yang tercermin dari hasil pengujian nilai R-square (koefisien determinasi). Kata kunci : current ratio, non performing financing, debt to equity ratio, firm size, perputaran piutang

Item Type: Thesis (S2)
Call Number CD: CD/551. 20 089
Call Number: TM/51/21/097
NIM/NIDN Creators: 55118110103
Uncontrolled Keywords: current ratio, non performing financing, debt to equity ratio, firm size, perputaran piutang
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.6 Investment/Investasi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Putra Arsy Anugrah
Date Deposited: 25 Apr 2022 04:01
Last Modified: 25 Apr 2022 04:01
URI: http://repository.mercubuana.ac.id/id/eprint/52758

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