Indonesian Journal of Economics and Management
Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)

Pengaruh Current Ratio dan Inventory Turnover terhadap Return on Asset pada Perusahaan Sub Sektor Semen

Muhammad Fikry Rivaldy (Program Studi D3 Keuangan dan Perbankan, Politeknik Negeri Bandung)
Leni Nur Pratiwi (Jurusan Akuntansi, Politeknik Negeri Bandung)
Banter Laksana (Jurusan Akuntansi, Politeknik Negeri Bandung)

Article Info

Publish Date
31 Mar 2022

Abstract

This research aims to analyze the effect of Current Ratio and Inventory Turnover on cement sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019. This research uses a purposive sampling method and obtains a sample of 4 companies. The analysis used to determine the effect of Current Ratio and Inventory Turnover is statistical analysis with the help of Eviews 10 software. Testing is done by linear regression of panel data with independent variables used, namely Current Ratio (CR) and Inventory Turnover (ITO). The results showed that the Current Ratio had no partial effect on Return On Assets and Inventory Turnover had no partial effect on Return On Assets. Current Ratio and Inventory Turnover have a simultaneous effect on Return On Assets.

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Journal Info
Indonesian Journal of Economics and Management
Website

Abbrev

ijem

Publisher

Politeknik Negeri Bandung

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit ...