Pengaruh Current Ratio dan Debt to Equity Ratio serta Net Profit Margin terhadap Return On Equity pada sub sektor bank yang terdaftar di Bursa Efek Indonesia

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh simultan dan parsial dari current ratio, debt to equity ratio, net profit margin terhadap return on equity. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia, dan objek penelitian ini adalah current ratio, debt to equity ratio, net profit margin dan return on equity. Data dikumpulkan dengan pencatatan dokumen dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ada pengaruh signifikan antara (1) current ratio,(2) debt to equity ratio, dan (3) net profit margin terhadap (4) return on equity. Current ratio berpengaruh positif tidak signifikan terhadap return on equity, debt to equity ratio berpengaruh positif tidak signifikan terhadap return on equity dan net profit margin berpengaruh negatif signifikan terhadap return on equity pada sub sektor bank yang terdaftar di Bursa Efek Indonesia.
Kata Kunci : current ratio, debt to equity ratio, net profit margin dan return on equity

This study was aimed to determained on the effect simultaneously and partial of current ratio, debt to equity ratio, and net profit margin to the return on equity. The research design used was causal quantitatitve. The subject of this research was banks listed on the Indonesian Stock Exchange and the object of this study was return on equity, current ratio, debt to equity ratio, and net profit margin. The data were collected by documentation technic, and it’s analyzed by multiple linier regression. The result of this study showed that there was significant effect from their current ratio, debt to equity ratio, and net profit margin to the return on equity. Current ratio positive not significant effect to the return on equity, debt to equity ratio positive not significant effect to the return on equity and net profit margin neagative significant effect to the return on equity at banks listed on the Indonesian Stock Exchange.
keyword : current ratio, debt to equity ratio, net profit margin and return on equity