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I Gd. Suparta Wisada
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Economics, Econometrics & Finance

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PENGARUH RECEIVABLE TURNOVER, DEBT TO EQUITY RATIO, EQUITY TO TOTAL ASSETS RATIO PADA RETURN ON INVESTMENT I Gusti Agung Ayu Mas Candraeni; I Gd. Suparta Wisada; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 5 No 1 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Penelitian ini untuk mengetahui pengaruh dari receivable turnover, debt to equity ratio, dan equity to total assets ratio pada return on investment. Ditemukan hasil yaitubesar kecilnya return on investment dipengaruhi oleh receivable turnover, debt to equity ratio, dan equity to total assets ratio.  Semakin meningkatnya tingkat receivable turnover maka semakin meningkat tingkat return on investment yang dihasilkan. Semakin meningkatnya tingkat debt to equity ratio yang dicapai akan menurunkan tingkat return on investment yang dicapai. Semakin meningkatnya equity to total assets ratio akan menurunkan return on investment yang dihasilkan. Kata Kunci : Receivable Turnover, Debt To Equity Ratio, Equity To Total Assets Ratio,Retun On Investment  
Co-Authors I Gusti Agung Ayu Mas Candraeni I Gusti Ayu Made Asri Dwija Putri