ANALISIS PENGARUH CR, DER DAN TATO TERHADAP ROE PADA PT. MUSTIKA RATU TBK.

Abstract

The purpose of this research is to examine the influence of current ratio (CR), debt to equity ratio (DER) and
total asset turnover (TATO) on return on equity (ROE). The data has been obtained from the Indonesia Stock
Exchange in the form of the quarterly financial statements which have been prepared by PT. Mustika Ratu Tbk.
This research does not use sample but the population because the object of the research is only one company i.e.
PT. Mustika Ratu Tbk for 8 years in 2008-2015 periods, then 32 objects have been obtained from the population.
The data analysis technique has been done by using multiple linear regression analysis, the classic assumption
test, and hypothesis test. The examination has been carried out by using computer software and SPSS 20
(Statistical Product and Service Solutions). The results of the analysis shows that the variables of CR, DER, and
TATO simultaneously give influence to the ROE. Meanwhile, the variables of CR and DER partiallyt does not
give any significant influence to the ROE with negative direction whereas TATO give significant influence to
the ROE with positive direction.

Keywords: current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO),
return on equity (ROE)