PENGARUH CURRENT RATIO (CR), TOTAL ASSETS TURNOVER (TAT), DAN WORKING CAPITAL TURNOVER (WCT) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2013
| Main Author: | Zulinaldi, M. Agus |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/476/1/Cover.pdf http://eprints.polsri.ac.id/476/2/BAB%20I.pdf http://eprints.polsri.ac.id/476/3/BAB%20II.pdf http://eprints.polsri.ac.id/476/4/BAB%20III.pdf http://eprints.polsri.ac.id/476/5/BAB%20IV.pdf http://eprints.polsri.ac.id/476/6/BAB%20V.pdf http://eprints.polsri.ac.id/476/7/Daftar%20Pustaka.pdf http://eprints.polsri.ac.id/476/ |
Daftar Isi:
- This research aims to know the influence of liquidity and activity ratio to profitability ratio. The variables used in this study is liquidity and activity ratio as the independent variable and profitability ratio is measured by profitability as the dependent variable. Liquidity is measured by Current Ratio (X1) and Activity are measured by Total Asset Turnover (X2), and Working Capital Turnover (X3) and profitability ratio is measured by Return on Assets (Y). The data used are secondary data form the financial statements of Pharmacy Companies Listed in Indonesia Stock Exchange (IDX) In Year 2009-2013. The analytical method that used is multiple linear regression. The analysis technique used are the descriptive statistic analysis, quality data test, multiple linear regression, classical assumption test and hypotheses test. The result is Current Ratio, Debt Total Asset Turnover and Working Capital Turnover simultaneously significant effect to Return on Assets. Whereas partially Current Ratio (CR) has positive significant effect to Return on Assets, Total Asset Turnover has positive not significant effect to Return on Assets. While Working Capital Turnover has negative not significant to Return on Equity. Keywords: Current Ratio, Total Asset Turnover, Working Capital Turnover, and Return On Assets.