PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, PERPUTARAN MODAL KERJA, DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN ON ASSET PADA PERUSAHAAN PUBLIK SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA PERIODE 2013 - 2017
Profitability Ratio is a ratio that aims to determine the ability of a company to generate profits for a certain period and provide an overview of the level of management effectiveness in carrying out its business activities. This study aims to analyze the effect of Current Ratio, Debt to Equity Ratio, Working Capital Turnover, and Sales Growth on Return On Assets. The population in this study is a public company Pharmacy Sub Sector on the Indonesia Stock Exchange (IDX) Period 2013 - 2017. The sampling technique used purposive sampling technique and produced a sample of 8 companies. The analysis technique used in this study is multiple analysis techniques. The results of the testing in this study indicate that Debt to Equity Ratio and Sales Growth affect Return On Assets. While the Current Ratio and Working Capital Turnover have no effect on Return On Assets.