PENGARUH CURRENT RATIO (CR),DEBT TO EQUITY RATIO (DER) DAN TOTAL ASSETS TURNOVER (TAT) TERHADAP RETURN ON ASSETS(ROA) (StudiPadaIndustriBarangKonsumsi Yang Terdaftar di Bursa Efek Indonesia)
| Main Author: | VeronikaPasaribu, Eva Jayanti |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/2496/1/COVER.pdf http://eprints.polsri.ac.id/2496/2/BAB%20I.pdf http://eprints.polsri.ac.id/2496/3/BAB%20II.pdf http://eprints.polsri.ac.id/2496/4/BAB%20III.pdf http://eprints.polsri.ac.id/2496/5/BAB%20IV.pdf http://eprints.polsri.ac.id/2496/6/BAB%20V.pdf http://eprints.polsri.ac.id/2496/7/DAFTAR%20PUSTAKA.pdf http://eprints.polsri.ac.id/2496/ |
Daftar Isi:
- Effect of Current Ratio (CR), Debt to Equity Ratio (DER) and Total Assets Turnover (TAT) on Return On Assets (ROA). (Study on Consumer Goods Industry Listed on the Stock Exchange) Eva JayantiVeronikaPasaribu, 2015 (+ 75 pages) evapasaribu88@gmail.com This study aims to explain the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Assets Turnover (TAT) on Return On Assets (ROA) in the Consumer Goods Industry Company Listed in Indonesia Stock Exchange (BEI). The study population was the Consumer Goods Industry sector consists of 5 sub-sectors. Of 5 sub-sectors with 34 companies from the entire sector Consumer Goods Industry. Sampling purposive sampling technique is used as the criterion (1) Consumer Goods Industry Company listed on the Indonesia Stock Exchange. (2) Publish complete financial reports for the period 2010-2013. (3) Having a positive ROA value. There are 22 companies selected and meet the criteria for the research sample. This study uses secondary data analysis technique used is multiple regression analysis and hypothesis testing using t test partial, F test simultaneously with the level of significance of 5% and a coefficient determination test.The results showed that the Current Ratio positive and significant impact on ROA, Debt to Equity Ratio has no effect on ROA, and Total Assets Turnover positive and significant impact on ROA.Simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), and Total Assets Turnover (TAT) have a significant effect on profitability (ROA) in the Consumer Goods Industry companies listed on the Indonesian Stock Exchange (BEI) in the period 2010-2013 at the level of of significance is less than 5% (respectively 0,000%). Predictive ability of these three variables on ROA amounted to 44.5%, as indicated by the adjusted R-square of 44.5%, while the remaining 55.5% is influenced by other factors not included in the model study.