PENGARUH RASIO KEUANGAN TERHADAP ROA PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BEI

Abstract

This Research aimed to examine the effect of Current Ratio, Debt to Asset Ratio, Inventory Turnover, and Total Asset Turnover on the Return On Asset of retailer companies which were listed on Indonesia Stock Exchange (IDX) 2014-2018. The population was 25 retailer companies which were listed on Indonesia Stock Exchange (IDX) 2014-2018. While, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 8 companies as sample. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 21. According to the output result of SPSS, it concluded all variabels had met the assumption. Furthermore, based on multiple linear regression, the model was properly used. Additionally, from hypothesis test, the research result concluded Current Ratio had negative and insignificant effect on the Return On Asset. Meanwhile, Debt to Asset Ratio had negative and significant effect on the Return On Asset. On the other hand, Inventory Turnover as well as Total Asset Turnover had positive but insignificant effect on the Return On Asset.
keywords: current ratio, debt to asset ratio, inventory turnover, total asset turnover and return on asset.