PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET (Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di Bursa Efek IndonesiaTahun 2016-2018)

Juati Ningrum, Desy (2021) PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET (Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di Bursa Efek IndonesiaTahun 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh current ratio, debt to equity ratio, dan total asset turnover terhadap return on asset pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Data yang digunakan adalah data sekunder yang berasal dari laporan keuangan perusahaan yang dipublikasikan melalui website www.idx.co.id. Dengan jumlah populasi sebanyak 10 perusahaan. Pemilihan sampel penelitian dilakukan dengan menggunakan metode purposive sampling. Diperoleh jumlah sampel sebanyak 30 data observasi sebagai unit analisis. Metode analisis yang digunakan dalam penelitian ini adalah regresi data panel dan pengolahan datanya menggunakan aplikasi Eviews versi 9.0. Hasil penelitian menunjukkan bahwa current ratio berpengaruh negatif dan signifikan terhadap return on asset dengan nilai t-statistic sebesar - 3,698790, nilai ini lebih kecil dari nilai t-tabel sebesar 2,051830 dan nilai probabilitas sebesar 0.0010. Debt to equity ratio berpengaruh positif dan signifikan terhadap return on asset dengan nilai t-statistic sebesar 20,91038, nilai ini lebih besar dari nilai t-tabel sebesar 2,051830 dan nilai signifikan sebesar 0.0000. Total asset turnover berpengaruh negatif dan signifikan terhadap return on asset dengan nilai t-statistic sebesar -12,14795, nilai ini lebih kecil dari nilai t-tabel sebesar 2,051830 dan nilai probabilitas sebesar 0.0000. Current ratio, debt to equity ratio, dan total asset turnover berpengaruh positif terhadap return on asset dengan nilai f-statistic sebesar -236,1080, nilai ini lebih besar dari nilai f-tabel sebesar 2,494291 dan nilai probabilitas sebesar 0.0000. Kata Kunci : Current Ratio, Debt To Equity Ratio, Total Asset Turnover, dan Return On Asset. ABSTRACK This study aims to examine the effect of the current ratio, debt to equity ratio, and total asset turnover on return on assets in food and beverage sector companies listed on the Indonesia Stock Exchange in 2016-2018. The data used are secondary data derived from the company's financial statements published through the website www.idx.co.id. With a population of 10 companies. The selection of research samples is done by using purposive sampling method. Obtained a sample of 30 observational data as a unit of analysis. The analytical method used in this study is panel data regression and data processing using the Eviews application version 9.0. The results showed that the current ratio had a negative and significant effect on return on assets with a t-statistic value of -3.698790, this value was smaller than the t-table value of 2.051830 and a probability value of 0.0010. Debt to equity ratio has a positive and significant effect on return on assets with a t-statistic value of 20.91038, this value is greater than the t-table value of 2.051830 and a significant value of 0.0000. Total asset turnover has a negative and significant effect on return on assets with a t-statistic value of -12,14795, this value is smaller than the t-table value of 2.051830 and a probability value of 0.0000. Current ratio, debt to equity ratio, and total asset turnover has a positive effect on return on assets with an f-statistic value of -236.1080, this value is greater than the f-table value of 2.494291 and a probability value of 0.0000. Keywords: Current Ratio, Debt To Equity Ratio, Total Asset Turnover, and Return On Asset.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNovyarni, NelliUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 23 Sep 2021 07:04
Last Modified: 23 Sep 2021 07:04
URI: http://repository.stei.ac.id/id/eprint/5223

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