JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Vol. 9 No. 1 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan

Pengaruh Rasio Aktivitas Terhadap Return on Asset pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Indeks Saham Syariah Indonesia

Zulkarnaini (Unknown)
Fata, Khairil (Unknown)
Yeni Irawan (Unknown)
Fakriah (Unknown)
Natami, Bella Aulia (Unknown)



Article Info

Publish Date
30 Apr 2023

Abstract

This study aims to determine the effect of the Activity Ratio consisting of Total Asset Turnover, Receivable Turnover and Working Capital Turnover on Return on Assets in consumer goods industrial companies listed on the Indonesian Sharia Stock Index for the 2018-2020 period. The data used in this study is secondary data that is quantitative in nature using financial reports published on the Indonesia Stock Exchange. The population in this study were 49 issuers and the sample used in this study was 36 issuers using purposive sampling method. The model used in this study is the common effect panel data regression analysis, classical assumption test and hypothesis testing. The data processing was carried out using the Eviews8 analysis tool. The results of this study indicate that the Activity Ratio consisting of Total Asset Turnover, Receivable Turnover and Working Capital Turnover simultaneously has a significant effect on Return on Assets. And partially Total Asset Turnover, Receivable Turnover and Working Capital Turnover have a significant effect on Return on Assets in consumer goods industry companies listed on the Indonesian Sharia Stock Index

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Journal Info

Abbrev

jtb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

JAKTABANGUN (Jurnal of Accounting and Development Economics) is a peer-reviewed journal that publishes research articles and theoretical articles in the fields of development economics, accounting, management and business. This journal provides open access which allows articles to be made freely ...