PENGARUH DEBT TO EQUITY RATIO DAN CURRENT RATIO SERTA TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Penelitian ini bertujuan untuk memperoleh temuan explanatif yang teruji tentang pengaruh secara simultan dan parsial debt to equity ratio, current ratio, dan total asset turnover terhadap return on asset. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah Perusahaan Sub Sektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia dan objek penelitian adalah debt to equity ratio, current ratio, total asset turnover, dan return on asset. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) ada pengaruh signifikan dari debt to equity ratio, current ratio, dan total asset turnover secara simultan terhadap return on asset sebesar 81,4%, (2) ada pengaruh negatif signifikan debt to equity ratio terhadap return on asset sebesar 76,7%, (3) ada pengaruh negatif signifikan current ratio terhadap return on asset sebesar 68,4%, (4) tidak ada pengaruh total asset turnover terhadap return on asset.
Kata Kunci : current ratio, debt to equity ratio, return on asset, total asset turnover

The purpose of this research to get explanative findings about the effect simultaneously and partial of debt to equity ratio, current ratio and total asset turnover to return on asset. The research desain used was causal quantitative. The subject of this research was a Large Trading Sub Sector company listed on the Indonesia Stock Exchange, and the object of this study was debt to equity ratio, current ratio, total asset turnover and return on asset. The data were collected by documentation technique, and it’s analyzed by multiple linier regression. The result of this research showed that (1) there was a significant effect simultaneously from their debt to equity ratio, current ratio and total asset turnover to return on asset amounted 81,4%, (2) there was a negative significant effect from debt to equity ratio to return on asset amounted 76,7%, (3) there was a negative significant effect form current ratio to return on asset amounted 68,4%, (4) there was a non effect from total asset turnover to return on asset.
keyword : current ratio, debt to equity ratio, return on asset, total asset turnover