PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO DAN WORKING CAPITAL TURNOVER TERHADAP RETURN ON EQUITY PADA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

Andre Rinaldi, Andre (2020) PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO DAN WORKING CAPITAL TURNOVER TERHADAP RETURN ON EQUITY PADA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018. skripsi thesis, Universitas Batanghari.

Text Andre Rinaldi.pdf Download (1MB)

Abstract

The purpose of this study was to determine and analyze the effect of Current Ratio, Debt To Asset Ratio, and Working Capital Turn Over to the Return On Equity of the cigarette industry registered in BEI on 2014 – 2018 Periods. Average Current Ratio 291,03%, average Debt To Asset Ratio 0,41%, average Working Capital Turn Over 69,86% and average Return On Equity 24,81%. In this study the method used is descriptive and quantitative data based on secondary data. The analysis used is the classic assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test) hypothesis test (F test, T test, and coefficient of determination). All of the research data were processed using SPSS version 22. The Object of this research is the cigarette industry companies listed on the BEI on 2014 – 2018 Periods. The sample used is PT. Gudang Garam Tbk (GGRM) 27-08-1990, PT. H.M. Sampoerna Tbk (HMSP) 15-08-1990, Bentoel International Investama Tbk (RMBA) 05-03-1990 Wismilak Inti Makmur Tbk (WIIM) 18-12-2012. The results of the study in the multiple regression equation model can be logY = - 21.327 + 0.836X 1 it + 3.190X 2 it - 11.878X it + e. By comparing the value of f count and f tabel for (6.384 > 3.24) it means that it simultaneously shows that there is an influence of the dependent variabel on the independent variabels of the cigarette industry registered in BEI on 2014 – 2018 Periods. The conclusion of thi study is that partially the Current Ratio Variabel has a significant negative influence and the Debt to Asset Ratio, Working Capital Turn Over 3 Variabel has a significant positif influence on Return On Equity.

Actions (login required)

View Item