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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal REP (Riset Ekonomi Pembangunan) Business Innovation and Entrepreneurship Journal The International Journal of Business Review (The Jobs Review) ACCOUNTHIK : Journal of Accounting and Finance SABDAMAS Innovative: Journal Of Social Science Research
Arif Rakhman
Universitas Singaperbangsa Karawang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : The International Journal of Business Review (The Jobs Review)

 1 
FACTORS AFFECTING RETURN ON ASSETS Rakhman, Arif; Zakaria, Heikal Muhammad; Manda, Gusganda Suria
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.17772

Abstract

The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique. The results showed that cash turnover does not significantly influence return on assets, this is because the value of t count is 0.558 greater than t table 2.030 so that H0 is rejected. And then, account receivable turnover significantly influence return on assets, this is based on the value of t count 5.659 is greater than t table 2.030 so H0 is accepted. And the last, The output of ANOVA results shows that the F count obtained from the variable cash turnover and accounts receivable turnover is 16.016 greater than F table 2.830 so that H0 is accepted. These results mean that there is a significant influence between cash turnover and receivable turnover on profitability in food and beverages companies listed on the Indonesian stock exchange. Based on the results, we can conclude that partially account receivable turnover was factor affecting return on assets and simultaneously cash turnover and account receivable turnover affect return on assets.
Co-Authors Angga Sanita Putra Chaerur Rozikin Gusganda Suria Manda Hari Sulistiyo Heikal M. Zakaria Kholida Atiyatul Maula Riza Ibnu A. Siti Humayah Siti Syafaatul Utma Suhono Suhono