Bima Journal : Business, Management and Accounting Journal
Vol 4, No 1 (2023)

Effect Of Total Assets, Receivables And Inventories Turnover On Roa In Retail Trading Companies Indonesia Stock Exchange (Idx)

Baharuddin Bakir (Institut Bisnis Dan Keuangan Nitro Makassar)
Lugas Sadersah (Institut Bisnis Dan Keuangan Nitro Makassar)



Article Info

Publish Date
03 Jul 2023

Abstract

The purpose of this study to determine the effect of total asset turnover, accounts receivable turnover and inventory turnover on ROA. The population in this study is the retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling and 12 companies were obtained as samples. The data collection technique is by downloading financial reports on the Indonesian Stock Exchange website. For instrument testing using the Classical Assumption Test while for data techniques using Multiple Linear Regression Analysis. The results of statistical tests from the results of the F Test (Simultaneous) show that Total Asset Turnover (X1), Accounts Receivable Turnover (X2) and Inventory Turnover (X3) have a significant effect on ROA (Y). The statistical test results from the results of the T (Partial) Total Asset Turnover Test (X1) have a significant positive effect on ROA (Y). While Accounts Receivable Turnover (X2) and Inventory Turnover (X3) have a significant negative effect on ROA (Y). 

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Journal Info

Abbrev

bima

Publisher

Subject

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

Description

BIMA Journal is a scientific communication media which is issued by PDM Bengkulu. It is the contribution to the development of social science, business, accounting, and economy which is divided into the English Language which contains research results, literature review, field cases, or concepts. ...