PENGARUH TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO SERTA UKURAN PERUSAHAAN TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA

Abstract

Penelitian ini bertujuan untuk menguji pengaruh total asset turnover (TATO), debt to equity ratio (DER), dan ukuran perusahaan terhadap return on asset (ROA) secara simultan maupun parsial. Desain penelitian menggunakan kuantitatif kausal. Subjek penelitian ini adalah perusahaan subsektor property dan real estate, dan objek penelitian adalah TATO, DER, ukuran perusahaan, dan ROA. Data dikumpulkan dengan pencatatan dokumen, kemudian dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) TATO, DER, dan ukuran perusahaan berpengaruh signifikan terhadap ROA dengan besar sumbangan pengaruh yaitu 62,6%, (2) TATO berpengaruh positif dan signifikan terhadap ROA sebesar 59,9%, (3) DER berpengaruh negatif dan signifikan terhadap ROA sebesar 20,2%, (4) ukuran perusahaan berpengaruh positif dan signifikan terhadap ROA sebesar 25,4%.
Kata Kunci : ROA, TATO, DER, Ukuran Perusahaan

This research has a purpose to test the effectiveness of total asset turnover (TATO), debt to equity ratio (DER), and firm size toward the return on asset (ROA) in simultaneously or partial. The research design is causal quantitative research. The subject of this research is the company subsector property and real estate, and the object of this research are TATO, DER, firm size, and ROA. The Data was obtained by documentation technique, afterwards the data will analyze by multiple linear regression. The result of this research shows (1) TATO, DER, and firm size have significant effect toward the ROA. The effect is about 62,6%, (2) TATO has positive effect and siginificantly toward the ROA, it is about 59,9%. (3) DER has negative effect and siginificantly toward the ROA, it is about 20,2%. (4) firm size share has positive effect and siginificantly toward the ROA, it is about 25,4%.
keyword : ROA, TATO, DER, Firm Size