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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari Debt to Equity Ratio, Current Ratio dan Total Asset Turnover terhadap Return On Equity. Penelitian ini merupakan penelitian kuantitatif kausal. Data dikumpulkan dengan pencatatan dokumenar dan dianalisis dengan analisis regresi linier berganda. Subjek dalam penelitian ini adalah Perusahaan sektor Pertambangan yang terdaftar di Bursa Efek Indonesia. Jumlah populasi adalah 42 perusahaan dan jumlah sampel 35 perusahaan.Hasil penelitian menunjukkan bahwa Debt to Equity Ratio, Current Ratio dan Total Asset Turnover secara simultan berpengaruh signifikan terhadap Return On Equity. Debt to Equity Ratio secara parsial berpengaruh negatif signifikan terhadap Return On Equity. Current Ratio secara parsial berpengaruh negatif namun tidak signifikan terhadap Return On Equity. Dan Total Asset Turnover secara parsial berpengaruh positif signifikan terhadap Return On Equity.
Kata Kunci : current ratio ,debt to equity ratio, , return on equity, dan total asset turnover

This research purposed to know about the influence simultaneously and partial of Debt to Equity Ratio, Current Ratio dan Total Asset Turnover to Return On Equity. The research was a causal quantitative research. The data was collected by documentation technique, and it was analyzed by multiple linier regression analysis. Subjects in this tudy were Mining sector companies listed on the Indonesian Stock Exchange. The population was 42 companies and and sample was 35 companies.The results showed that Debt to Equity Ratio, Current Ratio and Total Asset Turnover had simultaneosly sifnificant effect to Return On Equity. Partially Debt to Equity Ratio had negative significant influence to Return On Equity. Current Ratio had a negative but insignificant to Return On Equity. And Total Asset Turnover was partially positive signifikan to Return On Equity.
keyword : current ratio ,debt to equity ratio, , return on equity, dan total asset turnover