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All Journal The Asia Pacific Journal Of Management Studies
Susmiandini, Dini
STIE La Tansa Mashiro, Rangkasbitung
Economics, Econometrics & Finance

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PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Dini Susmiandini; Siti Khodijah
The Asia Pacific Journal Of Management Studies Vol 3 No 1 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i1.209

Abstract

Profitability  ratio  is  the  ratio  to  measure  financial  performance.  One indicator  of  the  profitability  ratio  that  I  use  is  Return  On  Assets  (ROA).  Return  On Assets  (ROA)  is  a  measure of the  effectiveness  of  management  in generating profits by managing its total assets. While the factors that support success to get the Return On  Assets  (ROA)  is  the  working  capital  turnover  and  inventory  turnover.  This research was conducted in order to determine the effect of working capital turnover and  inventory  turnover on  Return  On  Assets  (ROA)  in  the pharmaceutical  company listed on the Indonesia Stock Exchange 2010-2015 period. The data used is secondary data with the method of documentation in the form of  annual  financial  statements.  The  population  in  this  study  amounted  to  10 pharmaceutical companies and samples taken using purposive sampling is that there are  6  companies  sampled.  Analysis  technique  used  is  linear  regression,  Classical Assumption Test and Testing Hypotheses with use SPSS 20. Based on the test results F is known that the significance value less than 0.05 is  equal  to  0.000  which  showed  that  simultaneous  rotation  of  working  capital  and inventory  turnover  have  a  significant  effect  on  Return  On  Assets  (ROA).  And  based on t test results showed that the partial rotation of working capital significance effect on Return On Assets (ROA) with significantly smaller than 0.05 is 0.000. Based on t test  also  showed  that the  partial  inventory  turnover  have  a  significant  effect  on Return On Assets (ROA) with significantly smaller than 0.05 is equal to 0.000. 
PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Dini Susmiandini; Ismi Yolanda Wirawan
The Asia Pacific Journal Of Management Studies Vol 4 No 2 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i2.226

Abstract

This study aims to determine the effect of Current Ratio and Debt to Equity Ratio on changes in earnings, measure the condition of the company and find out how much influence the position of Current Ratio and Debt to Equity Ratios significantly on changes in earnings.The method used is descriptive method with a case study approach and uses secondary data. The population used is a pharmaceutical sub-sector company in manufacturing companies listed on the Indonesia Stock Exchange as many as 10 companies and the sample is 6 companies.Based on the results of testing that has been done the results of the t test show that Current Ratiot does not have a significant effect on earnings changes where thitung <ttable (-0.885 <2.052) and its significance value (0.401> 0.05) means that H0 is acceptable and H1 is rejected. While Debt to Equity Ratio t count (-0.715 <2.052) and its significance value (0.481> 0.05) which means that Debt to Equity Ratio does not significantly influence earnings changes and this means that H0 is accepted and H2 is rejected. And based on the test results f, Fcount> Ftable (0.365 <3.34) and the significance value of 0.698> 0.05 means that H0 can be accepted, so it can be concluded that simultaneous Current variable Ratiodan Debt to Equity Ratio does not have a significant effect on changes in earnings and this means that H0 is accepted and H3 is rejected. Based on the results and data analysis, the minimum value, maximum value and average value for each company are obtained. The management must be able to improve good financial performance, especially to increase Current Ratio, Debt to Equity Ratio and changes in earnings because this is the most important assessment for investors to invest their funds in the company, the better financial performance, the better to convince investors to invest funds.
Co-Authors Ismi Yolanda Wirawan Siti Khodijah