PENGARUH TATO, DAR, CR TERHADAP ROA PADA PERUSAHAAN KONSTRUKSI DI BEI

Abstract

Financial ratio analysis connects the balance sheet elements and income statement so that it can be obtained an overview of the company's financial position and can assess how far the level of effectiveness and efficiency that has been done by the company for certain purposes. Ratio analysis can also explain the relationship between financial positions. This study aims to determine the effect of total assets turnover, debt to assets ratio, current ratio to return on assets of construction companies listed on the Indonesia Stock Exchange (IDX) 2013-2017. The research population includes all companies in the construction sector listed on the Indonesia Stock Exchange 2013-2017. The sampling technique used was purposive sampling and obtained 7 construction companies that were used as research samples. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of this study conclude that total assets turnover, and the debt to assets ratio, have no significant effect on return on assets, while the current ratio has a significant positive effect on return on assets with construction companies listed on the Indonesia Stock Exchange 2013-2017.
Keywords: TATO, DAR, CR, ROA.