PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER SERTA NET PROFIT MARGIN TERHADAP RETURN ON ASSET PADA KOPERASI KONSUMSI DI KECAMATAN BULELENG

Abstract

Penelitian ini bertujuan untuk mengatahui pengaruh simultan dan parsial dari current ratio, total asset turnover dan net profit margin terhadap return on asset pada Koperasi Konsumsi di Kecamatan Buleleng. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian adalah Koperasi Komsumsi di Kecamatan Buleleng, dan objeknya adalah return on asset, current ratio, total asset turnover, dan net profit margin. Data dikumpulkan dengan teknik pencatatan dokumen kemudian dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) secara simultan current ratio, total asset turnover, dan net profit margin berpengaruh terhadap return on asset dengan pengaruh sebesar 72,8%. (2) secara parsial current ratio berpengaruh terhadap return on asset sebesar -26,4%, (3) secara parsial total asset turnover berpengaruh terhadap return on asset sebesar 52,8% dan (4) secara parsial net profit margin berpengaruh terhadap return on asset sebesar 62,4%.
Kata Kunci : current ratio, net profit margin, return on asset, total asset turnover

The purpose of this research to get the simultaneously and partial of current ratio, total asset turnover and net profit margin to return on asset on Koperasi Konsumsi in Kecamatan Buleleng . The research desain used was causal quantitative. The subject of this research was Koperasi Konsumsi in Kecamatan Buleleng, and the object of this study was current ratio, total asset turnover, net profit margin and return on asset. The data were collected by documentation tecniq, and than it’s analyzed by multiple linier regression. The result of this research showed that (1) there was a simultaneously effect from their current ratio, total asset turnover and net profit margin to return on asset amounted 72,8%, (2) there was a partial effect from current ratio to return on asset amounted -26,4%, (3) there was a partial effect from total asset turnover to return on asset amounted 52,8%, and (4) there was a partial effect from net profit margin to return on asset amounted 62,4%.
keyword : current ratio, net profit margin, return on asset,total asset turnover