Peran kepemilikan institusional dalam memoderasi pengaruh current ratio, debt to equity ratio, Total asset turnover dan inventory turnover terhadap return on equity di Bursa Efek Indonesia
| Main Author: | Wahyuni, Sri Fitri |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Lembaga Penelitian dan Penulisan Ilmiah AQLI
, 2017
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| Online Access: |
https://ejurnal.id/index.php/jrfb/article/view/107 https://ejurnal.id/index.php/jrfb/article/view/107/45 |
Daftar Isi:
- Purposes - This study aims were to analyze empirically the influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity. Institutional ownership was involved as a moderator variable in this study.Methods - This research is categorized as a casual approach. The number of samples in this study as many as 11 financial statements of retail trading companies listed on the Indonesia Stock Exchange. Multiple linear regression. was used to analyse the research data.Findings - This research concludes that the current ratio, debt to equity ratio, had a significant effect on return on equity, but total asset turnover did not have a significant effect on return on equity. Institutional ownership was not a role as a moderator variable in this study.Keywords - Current ratio, Debt to equity ratio, Total asset turnover, inventory turnover, Return on equity, Institutional ownership.
- Purposes - This study aims were to analyze empirically the influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity. Institutional ownership was involved as a moderator variable in this study.Methods - This research is categorized as a casual approach. The number of samples in this study as many as 11 financial statements of retail trading companies listed on the Indonesia Stock Exchange. Multiple linear regression. was used to analyse the research data.Findings - This research concludes that the current ratio, debt to equity ratio, had a significant effect on return on equity, but total asset turnover did not have a significant effect on return on equity. Institutional ownership was not a role as a moderator variable in this study.Keywords - Current ratio, Debt to equity ratio, Total asset turnover, Inventory turnover inventory turnover, Return on equity, Institutional ownership.