JURNAL AKUNTANSI UNIVERSITAS JEMBER
Vol 18 No 1 (2020)

PENGARUH PERPUTARAN AKTIVA TETAP, HUTANG JANGKA PANJANG, DAN MODAL KERJA TERHADAP RETURN ON INVESTMENT

Ubaidillah Dzaki Nabhan (Universitas Muhammadiyah Prof. DR. HAMKA)
Bambang Tutuko (Universitas Muhammadiyah Prof. DR. HAMKA)
Herwin Kurniawan (Universitas Muhammadiyah Prof. DR. HAMKA)



Article Info

Publish Date
27 Jul 2020

Abstract

This study aims to find out how the relationship between fixed assets turnover, long term debt, and working capital to Return on Investment (ROI). The sample in this study was 35 data consisting of five transportation companies on the Indonesia Stock Exchange (IDX) from 2012-2018 using the purpose sampling method. Analysis of regression results was carried out after the model did not experience the symptoms of classical assumptions such as multicollinearity, autocorrelation, and heteroscedasticity. The research was processed using IBM SPSS Statistic software, 25,0. Based on the results of the study show that the fixed assets turnover partial shows a positive and significant value of the ROI with a value of tcount (10,699) > ttable (2,0395) and significance of 0,00 < 0,025. The next result shows that the partial long term debt negative and significant of the ROI with a value of tcount (-2,535) > -ttable (-2,0395) and significance of 0,016 < 0,025. Whereas, partially, significant working capital of the ROI positive and significant value with tcount (2,228) > ttable (2,0395) with a significance of 0,023 < 0,025. Simultaneously have a positive and significant effect of the ROI with Fcount (49,219) > Ftable (2,91) with a significant level of 0,000 <0,05. Keywords: Fixed Assets Turnover, Long Term Debt, Working Capital, Return on Investment

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Journal Info

Abbrev

JAUJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. ...