PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN FIRM SIZE TERHADAP RETURN ON ASSETS PADA INDUSTRI MANUFAKTUR SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTARDI BURSA EFEK INDONESIAPERIODE 2014-2018

Didy Pratama, Didy (2020) PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN FIRM SIZE TERHADAP RETURN ON ASSETS PADA INDUSTRI MANUFAKTUR SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTARDI BURSA EFEK INDONESIAPERIODE 2014-2018. skripsi thesis, Universitas Batanghari.

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Abstract

The manufacturing industry is an industry that is much in demand by investors to invest. The cosmetics industry and household needs are currently one of the industries that are in need of growth. The weakening of the national budget does not need to be significant for the cosmetics industry and national household needs. The high level of demand for cosmetic products and household needs makes this industry increase growth by 15%. The high level of demand is also followed by important products both legal and illegal that enter Indonesia, this makes competition in the cosmetics industry and household needs increasingly stringent. This condition makes entrepreneurs try to improve their products in order to attract consumers so they can continue to make a profit. The method used in this research is the research method used is descriptive and associative research methods with quantitative approach. In this study the data used is secondary data taken from the financial statements of companies listed on the Indonesia Stock Exchange. The object of research used in this study is cosmetics and household needs manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. In this study, taking 4 samples of the manufacturing industry sub-sectors of cosmetics and household use. Martina Berto Tbk, Mustika Ratu Tbk, Mandom Indonesia Tbk and Unilever Indonesia Tbk. F Test result show simultaneously against Y is the value of Fcount > Ftable so that it can be concluded that there is an influence of X simultaneously on Y. t test result show based on X 1 to Y. X tcount < ttable, it can be concluded that CR has no significant effect on Return On Assets. X 1 tcount < ttable, it can be concluded that DER has no significant effect on Return On Assets. While X 3 against Y, X tcount> ttable, so it can be concluded that Firm Size has a significant effect on Return On Assets Adjusted R 2 3 test result in this study amounted to 0.586. This shows that Return On Assets is influenced by current ratio, debt to equity ratio and Firm Size of 58.6%, while the remaining 41.4% is influenced by other variables not examined in this study.

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