PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang pengaruh (1) current ratio dan debt to equity ratio terhadap return on assets secara simultan pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia dan (2) current ratio dan debt to equity ratio terhadap return on assets secara parsial pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia. Subjek penelitian adalah Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia, dan objek penelitian adalah Current Ratio (X1) dan Debt to Equity Ratio (X2), dan Return On Assets (Y). Data dikumpulkan dengan pencatatan dokumen kemudian dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa, (1) ada pengaruh signifikan secara simultan Current Ratio (X1) dan Debt to Equity Ratio (X2) terhadap Return On Assets (Y) dan (2) Ada pengaruh negatif dan signifikan secara parsial Current Ratio (X1) terhadap Return On Assets (Y), sedangkan Debt to Equity Ratio (X2) berpengaruh positif dan signifikan secara parsial terhadap Return On Assets (Y) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia.
Kata Kunci : current ratio, debt to equity ratio dan return on assets

The purpose of this research to get tested exsplanative findings about the effect of (1) current ratio and debt to equity ratio on the return on assets simultaneously in The Consumer Goods Industry In Indonesia Stock Exchange and (2) current ratio and debt to equity ratio on the return on assets partially in The Consumer Goods Industry In Indonesia Stock Exchange. The subject was Consumer Goods Industry In Indonesia Stock Exchange, and the object were current ratio (X1) and debt to equity ratio (X2), and return on assets (Y). The data was obtained documentation and than analyzed by using multiple linier regressions. The results of research show that (1) There was an effect simultaneous significant of current ratio (X1) and debt to equity ratio (X2) on the return on assets (Y), and (2) There was a negative effect and partially significant of current ratio (X1) on the return on assets (Y), different beside debt to equity ratio (X2) has positive effect and partially significant on the return on assets (Y) on Consumer Goods Industry In Indonesia Stock Exchange.
keyword : Keywords: Current Ratio, Debt to Equity Ratio and Return On Assets