Dedek Kurniawan Gultom, Mukhritazia Manurung, Roni Parlindungan Sipahutar
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引用次数: 9

摘要

本研究旨在确定流动比率、负债与权益比率、同时总资产周转率对资产报酬率的影响。本研究采用的研究方法是联想法。本研究的人口是2012-2017年期间在印度尼西亚证券交易所上市的化妆品和家居用品子行业公司,共计6家公司。本研究的抽样方法为有目的抽样,故本研究中抽取的样本为化妆品及家居用品分行业的5家公司。本研究的数据分析技术采用多元回归分析。本研究结果表明,流动比率对资产收益率没有显著影响。负债权益比对资产收益率有显著影响。总资产周转率对资产收益率无显著影响。流动比率、资产负债率、总资产周转率同时对资产收益率有显著影响
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover terhadap Return on Assets pada Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia
This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, Simultaneous Total Asset Turnover on Return on Assets. The research approach used in this study is an associative approach. The population in this study is the cosmetics and household goods sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2017, amounting to 6 companies. The sampling technique in this study was determined by purposive sampling, so for the withdrawal of samples in this study there were 5 companies in the cosmetic and household goods sub-sector. Data analysis techniques in this study used multiple regression analysis. The results of this study indicate that the Current ratio has no significant effect on Return On Assets. Debt to Equity Ratio has a significant effect on Return On Assets. Total Asset Turnover has no significant effect on Return On Assets. Simultaneously the effect of Current Ratio, Debt to Equity Ratio, Total Asset Turnover simultaneously is a significant influence on Return on Assets
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