PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, INVENTORY TURNOVER DAN ASSET GROWTH TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PUBLIK MAKANAN DAN MINUMAN PERIODE 2013-2017

Abstract

This study aims to determine the effect of Current Ratio (CR), Debt To Equity Ratio (DER), Inventory Turnover (ITO), Asset Growth, to Return On Assets (ROA) in public food and beverage companies on the Indonesia Stock Exchange (BEI) period 2013 - 2017 and to find out which variables have a significant influence on Return On Assets (ROA). The research approach used is a quantitative approach that serves to test this research. Sempel used as many as 65 companies in the food and beverage subsector which were listed on the Indonesia Stock Exchange (IDX) for the period of 2013 - 2017. In this study the authors used an analysis tool is variable descriptive statistical analysis, classic assumption test, normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, correlation coefficient, multiple linear regression equation, simultaneous test (f test) and hypothesis test (t test) and the coefficient of determination. By using computer assistance, the SPSS for Windows 21.00 program gets the results of hypothesis testing showing that partially there is a significant influence between the Current Ratio, Debt To Equity Ratio on Return On Assets , there is no significant influence between the Inventory Turnover , Asset Growth (X4) variables on Return On Assets (Y).