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

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turnover (ITO) terhadap Return on Asset (ROA) secara simultan, dan (2) pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turnover (ITO) terhadap Return on Asset (ROA) secara parsial pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan rancangan penelitian kuantitatif kausal. Subjek penelitian ini adalah Perusahaan Otomotif, dan objek penelitian adalah Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turnover (ITO) dan Return on Asset (ROA). Data dikumpulkan dengan pencatatan dokumen, kemudian dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) ada pengaruh signifikan secara simultan CR, DER, dan ITO terhadap ROA, (2) ada pengaruh negatif dan signifikan secara parsial dari CR dan DER terhadap ROA, (3) ada pengaruh positif dan signifikan secara parsial ITO terhadap ROA.
Kata Kunci : CR, DER, ITO dan ROA

The purpose of this research to get tested explanative findings about the effects of (1) Current Ratio (CR), Debt to Equity Ratio (DER), and Inventory Turnover (ITO) on the Return on Asset (ROA) simultaneously, and (2 Current Ratio (CR), Debt to Equity Ratio (DER), and Inventory Turnover (ITO) on the Return on Asset (ROA) partially company automotive. The used research design was quantitative causal. The subject of this research was the company automotive, and the object of this research were Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turnover (ITO) and Return on Asset (ROA). The data was obtained by documentation technique, and it’s analyzed using multiple liniear regressions. The results of this research show that (1) CR, DER, and ITO had significant effect and simultaneously on the ROA, (2) the variable of CR and DER and DER had negative significant effect on the ROA, and (3) the variable of ITO had positive significant effect on the ROA.
keyword : CR, DER, ITO and ROA