PENGARUH INVENTORY TURNOVER, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 - 2021

Chou, Andi (2022) PENGARUH INVENTORY TURNOVER, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 - 2021. Skripsi thesis, Universitas Tarumanagara.

Text Andi Chou 125180274 JA.pdf Download (624kB)

Abstract

Tujuan penelitian ini dilakukan adalah untuk memperoleh bukti empiris mengenai pengaruh dari variabel-variabel independen berupa Inventory Turnover, Total Asset Turnover dan Debt to Equity Ratio terhadap variabel dependen berupa Return on Asset selama periode 2019 - 2021. Sampel yang diambil dalam penelitian adalah perusahaan- perusahaan pada sektor consumer goods yang terdaftar di Bursa Efek Indonesia. Sampel penelitian yang digunakan adalah sebanyak 37 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik pengolahan data yang digunakan adalah regresi data panel dengan menggunakan program EViews 12. Hasil pada penelitian menunjukan bahwa Inventory Turnover memiliki pengaruh negative signifikan terhadap Return on Asset, Total Asset Turnover memiliki pengaruh positif signifikan terhadap Return on Asset dan Debt to Equity Ratio memiliki pengaruh negative tidak sigifikan terhadap Return on Asset. Kata kunci : Inventory Turnover, Total Asset Turnover, Debt to Equity Ratio, Return on Asset The purpose of this study was to obtain empirical evidence regarding the effect of independent variables in the form of Inventory Turnover, Total Asset Turnover and Debt to Equity Ratio on the dependent variable in the form of Return on Assets during the period 2019 - 2021. The samples taken in this study were companies in the consumer goods sector listed on the Indonesia Stock Exchange. The research sample used was 37 companies selected using purposive sampling method. The data processing technique used is panel data regression using the EViews 12 program. The results of the study show that Inventory Turnover has a significant negative effect on Return on Assets, Total Asset Turnover has a significant positive effect on Return on Assets and Debt to Equity Ratio has a negative effect not significant to Return on Assets. Keywords : Inventory Turnover, Total Asset Turnover, Debt to Equity Ratio, Return on Asset

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	28 Feb 2024 07:43
Last Modified:	28 Feb 2024 07:43
URI:	http://repository.untar.ac.id/id/eprint/43042

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