PENGARUH CURRENT RATIO, TOTAL ASSETS TURNOVER, DAN NET PROFIT MARGIN, TERHADAP RETURN ON ASSETS
Journal Title: Jurnal Akuntansi - Year 2013, Vol 1, Issue 2
Abstract
This study was conducted to examine the eff ect of variable current ratio (CR), Total Assets Turnover (TATO), and net profit margin (NPM) of the Return on Assets (ROA ) in the companies list ed in Indonesia Stock Exchange (IDX) 2009-2011. The sampling technique used is purposive sampling criteria companies listed in Indonesia Stock Exchange (IDX) 20092011. Obtained a total sample of 25 companies of the 133 companies listed o n the Indonesia Stock Exchange (IDX) with a quantitative approach. The analysis technique used is mult iple regressions with SPSS tools. Based on the results of the analysis indicate th at the variable Current Ratio ( CR) , Total Assets Turnover (TATO) , and net profit margin (NPM) simulate proved significant effect on Return on Assets (ROA) . Predictive ability of these three variables on Return on Assets (ROA) shows the independent variables can explain the variation in the dependent variable was 89.1 % and the rest is explained by other variables. While partially variable Total Assets Turnover (TATO) and Net Profit Margin (NPM ) significantly i nfluence the Return on Assets (ROA) . While variable Current Ratio (CR ) showed no significant effect on the results of the Return on Assets (ROA).
Authors and Affiliations
Nur Anita Chandra Putry, Teguh Erawati
Keywords
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- EP ID EP286401
- DOI 10.24964/ja.v1i2.13
- Views 171
- Downloads 0
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