Pengaruh Debt to Equity Ratio, Current Ratio, dan Total Asset Turnover terhadap Return on Equity pada Perusahaan Consumer Goods Industry
Abstract
Debts to Equty, Current Ratio, and Total Turnover of Assets to Return On Equity in the Consumer Goods Industry Company that were found on the Indonesia Stock Exchange for the period 2013-2018. This study uses a sample of 19 Consumer Goods Industry companies that were found on the Indonesia Stock Exchange in the period 2013-2018. This research is quantitative research. The data used are secondary data obtained from the site www.Idx.co.id. The sampling method is Purposive Sampling. Data analysis method used is multiple linear testing. The results showed that the Debt to Equity was insignificant to Return on Capital, the current ratio was calculated partially and significantly to Return on Capital and Total Asset Turnover was not partially related and not significant to Return on Capital. Meanwhile, all independent variables in this study support Return on Equity.
Keywords
Full Text:
PDFReferences
Alfi, Firza. M. (2018). Pengaruh Debt To Equity Ratio Inventory Turnover dan Current Ratio Terhadap Return On Equity pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia. Jurnal Fakultas Ekonomi dan Bisnis, 2621-1572.
Dahlia, Dila, Eka. (2017). Pengaruh Net Profit Margin dan Total Asset Turn over terhadap Return On Equity Ratio pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Fakultas Ekonomi, 03(6), 2407-8565.
Destarim, Yandra Asyifa. Hedratno. (2019). Analisis pengaruh Debt to Equity Ratio,Current Ratio,Total Asset Turnover dan size terhadap Return on Equity. Jurnal akuntansi, audit dan system informasi akuntansi, 03(1),2655-8319.
Fahmi, Irham. 2016. Pengantar Manajemen Keuangan. Bandung: CV Alfabeta.
Fajri, Adama. Rahayu, Sri. Kurnia. (2017). Pengaruh Current Ratio, Debt to Equity Ratio Dan Total Asset Turnover Terhadap Return On Equity (Study pada sector Industri Kimia dan farmasi yang terdaftar di Bursa efek Indonesia tahun 2011-2016, 4(2), 2355-9357.
Ghozali, Imam. (2013). “Aplikasi Analisis multivariateâ€. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Horne, Van, James C dan Wachowicz, Ir., John M., 2013. Prinsip-Prinsip Manajemen Keuangan Fundamentals of Financial Manaegement, Buku 2, ed. 13, Salemba Empat, Jakarta.
Kasmir., 2013. Analisis Laporan Keuangan. Jakarta: Rajawali Pers
Kasmir. 2014. Analisis Laporan Keuangan. Edisi Satu. Cetakan Ketujuh. Jakarta: PT Raja Grafindo Persada
Pantow, Mawar Sharon R., Sri Murni dan Irvan Trang. 2015. Analisa Pertumbuhan Penjualan, Ukuran Perusahaan, Return On Asset, Dan Struktur Modal Terhadap Nilai Perusahaan Yang Tercatat di Indeks LQ 45. Jurnal EMBA Vol.3 No.1 Maret 2015, Hal.961-971
Pratomo, Joko Adityo. (2017). Pengaruh Debt to Equity Ratio (DER) Dan Current Ratio (CR) Terhadap Return on Equity (ROE). Studi Empiris Pada Perusahaan Sub Sektor Kabel Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2016. Jurnal Administrasi Bisnis,5(4),942-956.
Prof. Dr. Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sawir, Agnes. (2014). “Analisis kinerja keuangan dan perencanaan keuangan Jakarta: PT Gramedia pustaka utama.
Sarikadarwati, Afriati, Nina.(2016). Analisis pengaruh Debt to Equity Ratio (DER), Total Asset Turnover (TATO) terhadap Return On Equity (ROE). Pada perusahaan manufaktur sub-sektor Farmasi di Bursa efek Indonesia tahun 2008-2012.jurnal Akutansi politeknik sekayu(ACSY).2,2407-2184.
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta
Syamsudin, Lukman. (2011). “Manajemen keuangan perusahaanâ€. Jakarta: PT Grafindo persada.
DOI: http://dx.doi.org/10.33087/jiubj.v20i3.1029
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
|