PENGARUH DER, FIRM SIZE, CR, DAN WCTO TERHADAP ROA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018

Linggasari, Dewa Ayu Nyoman Yogi and Adnantara, Komang Fridagustina (2020) PENGARUH DER, FIRM SIZE, CR, DAN WCTO TERHADAP ROA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018. Journal Research of Accounting, 2 (1). pp. 33-49. ISSN 2716-3148

Text 21-Article Text-126-1-10-20201219.pdf - Published Version Download (379kB)

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER), Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) on Return on Assets
(ROA) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2016-2018. The study population includes all
Manufacturing Companies listed on the Indonesia Stock Exchange during 2016-2018. The sample selection technique uses a purposive sampling method and data obtained by 47 companies. The data analysis method used is multiple linear regression analysis. The results of this study indicate the Debt to Equity Ratio
(DER) has a negative and significant effect on Return On Assets (ROA). Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) have a positive and
significant effect on Return On Assets (ROA). Adjusted R Square value of 0.447
means that 44.7% of the Return On Assets (ROA) variable is influenced by Debt to
Equity Ratio (DER), Firm Size, Current Ratio (CR), and Working Capital Turn
Over (WCTO) variables, while the remaining 55.3% is influenced by other factors not examined in this study.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Ms. Komang Fridagustina Adnantara
Date Deposited:	23 Jul 2021 13:07
Last Modified:	23 Jul 2021 13:07
URI:	http://eprints.triatmamulya.ac.id/id/eprint/414

Actions (login required)

View Item