PENGARUH CURRENT RATIO (CR), TOTAL ASSET TURNOVER (TATO) DAN RETURN ON ASSET (ROA) TERHADAP LABA BERSIH PADA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2018

Revita Sari Rachmawati, Revita Sari Rachmawati (2020) PENGARUH CURRENT RATIO (CR), TOTAL ASSET TURNOVER (TATO) DAN RETURN ON ASSET (ROA) TERHADAP LABA BERSIH PADA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2018. Tesis thesis, UNIVERSITAS BATANGHARI JAMBI.

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Abstract

ABSTRACT Revita Sari Rachmawati/ 1600861201355/ Faculty of Economic/ Financial Management/ Influence Current Ratio, Total Asset Turnover, and Return on Asset of Net Income in Cigarette Industry Listed in Indonesia Stock Exchange for 2011-2018 Period/ The first advisor is Mr. Dr. Pantun Bukit, SE, M.Si, The second advisor is Mrs. Ira Febrianti, S.E., M.S.Ak. This research is to know and analyze how the influence of current ratio, total asset turnover, and return on asset on net income simultaneously and partially on Cigarette Industry in Indonesia Stock Exchange period 2011-2018. This research used multiple regression analysis. This multiple regression analysis used to survey influence current ratio, total asset turnover, and return on asset (independent variable x) to net income (dependent variable Y), and the program used to do research to process data is spss version 22 for analysis used classic assumption method where this method used normanity test, multicolinearity test, heteroskedasitas test, and t test, f test, and then determination. Cigarette Industry Company is one of the tobacco products that became the focus of this research. The Cigarette Subsector listed on Indonesian Stock Exchange is Gudang Garam Tbk (GGRM), Handjaya Mandala Sampoerna Tbk (HMSP), Bentoel International Investama Tbk (RMBA) and Wismilak Inti Makmur Tbk (WIIM). Simultaneously there is influence current ratio, total asset turnover, and return on asset to Net Income. This has been prove statiscally with F test, where this Farithmetic value greater than Ftable ( 8,558 > 3,01) mean Ho rejected and Ha accepted so it can be said to have intermediate influence CR (X1), TATO (X2), ROA (X3) together to Net Income (Y) in Cigarette Industry Period 2011-2018. Partially Current Ratio influence but didn’t significant to Net Income, this can be prove with coefficient regression is -0,975. Partially Total Asset Turnover influence but didn’t significant to Net Income, this can be prove with coefficient regression is 1,165. Partially Return On Asset have significant influence to Net Income, this can be prove with coefficient regression is 1,589. Based on these result, it is expected that the cigarette industry companies need to pay attention to the financial ratio in this research, so that company’s ability to gain profit is increasing and attracting potential investors to invest.

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