PENGARUH CURRENT RATIO DAN DEBT RATIO SERTA TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang pengaruh current ratio, deb ratio dan total asset turnover secara simultan dan parsial terhadap return on asset. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah Perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia dan objek penelitian adalah current ratio, debt ratio, total asset turnover dan return on asset. Data dikumpulkan dengan pencatatan dokumen dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) ada pengaruh secara simultan current ratio, debt ratio, dan total asset turnover terhadap return on asset (2) tidak ada pengaruh secara parsial current ratio terhadap return on asset (3) ada pengaruh negatif signifikan secara parsial debt ratio terhadap return on asset (4) ada pengaruh positif signifikan secara parsial total asset turnover terhadap return on asset.
Kata Kunci : current ratio, debt ratio, return on asset dan total asset turnover

The purpose this research to get explanative findings about the effect simultaneously and partial of current ratio, debt ratio and total asset turnover to return on asset. The research design used was causal quantitative. The subject of this research was Consumer Goods Industry company listed on the Indonesia Stock Exchange, and the object of this study was current ratio, debt ratio, total asset turnover, and return on asset. The data were collected by documentation techniqe, and it’s analyzed by multiple linier regression. The result of this study showed that: (1) there was a significant effect simultaneously from their current ratio, debt ratio, and total asset turnover to the return on asset, (2) there was a non effect partial from current ratio to the return on asset, (3) there was a negative significant effect partial from debt ratio to the return on asset, (4) there was a positive significant effect partial from total asset turnover to the return on asset.
keyword : current ratio, debt ratio, return on asset and total asset turnover