PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, DAN SIZE TERHADAP RETURN ON ASSET

Kusuma Nur Hayati Anita Wijayanti, Suhendro

Sari


Return on Assets (ROA) is a company's ability to generate profits (earnings) through a number of assets owned. Return on Assets (ROA) can also be used by company management to predict profits (earnings) to be generated in the future. This study aims to determine whether there is an influence of the current ratio, debt to equity ratio, total asset turnover, and the size of the return on assets either partially or simultaneously. The sample used in this study is a food and beverage company listed on the Indonesia Stock Exchange. Engineering samples are conducted using purposive sampling techniques. Study observation period of years from 2012 to 2014. Based on the technique of sampling with purposive sampling company acquired 10 food and beverages sampled in this study. The analytical method used is multiple linear regression analysis. The results showed that the variable partial debt to equity ratio, total asset turnover, and the size and significant effect on the returns on assets, while the current ratio variable has no effect and no significant effect on return on assets. Simultaneous research results indicate that the independent variables (current ratio, debt to equity ratio, total asset turnover, and size) and significant effect on the dependent variable (return on assets).


Kata Kunci


CR, DER, TATO, SIZE, ROA.

Teks Lengkap:

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Referensi


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