PENGARUH RASIO LIKUIDITAS, RASIO AKTIVITAS DAN RASIO SOLVABILITAS TERHADAP PROFITABILITAS

Abstract

Return on equity describes the capability of the company which can be generated by own capital
from this company by comparing net profit and own capital. In generating high level of return,
the company will analyze what factors that have influence to the return level. The purpose of
this research is to find out the influence of current ratio, total asset turnover and debt to equity
ratio to the rate of return to the corporate capital which has been done by using Property and
Real Estate as the research object. The samples are 34 property and real estate companies
which are listed in Indonesia Stock Exchange and these companies have been selected by using
purposive sampling. The research data has been carried out by using secondary data from the
financial statement of Property and Real Estate Companies which are listed in Indonesia Stock
Exchange (IDX). The result of this research shows that current ratio and total asset turnover
has significant influence to the return on equity. Meanwhile, debt to equity ratio does not have
a
ny significant influence to the return on equity.

Keywords : return on equity, current ratio, total asset turnover, debt to equity ratio