Profita : Komunikasi Ilmiah dan Perpajakan
Vol 12, No 2 (2019)

PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017

Felicia Felicia (Unknown)
Dui Ariyanti (Universitas Prima Indonesia)
Titi Titi (Universitas Prima Indonesia)
Velycia Velycia (Universitas Prima Indonesia)
Ronald Hasudungan Rajagukguk (Universitas Prima Indonesia)

Article Info

Publish Date
20 Aug 2019

Abstract

This study aims to prove and analyze the effect of Current Ratio, Debt to Asset Ratio, Working Capital Turnover on Return on Assets in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2013-2017. The population in this study is 42 goods industry sector companies’ consumption listed on the Indonesia Stock Exchange in 2013-2017. Of 42 listed companies, 24 sample companies were selected using purposive sampling. The results of the discussion showed that simultaneously independent variables; Current Ratio, Debt to Asset Ratio, Working Capital Turnover with the F test, together affect the Return on Asset. Partial results with the T test, the variable Debt to Asset Ratio affects the Return on Asset, while the Current Ratio, Working Capital Turnover has no effect and is not significant on Return on Assets.

Copyrights © 2019




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
541.83 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Profita : Komunikasi Ilmiah dan Perpajakan
Website

Abbrev

Profita

Publisher

Universitas Mercu Buana

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...