BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia

THE EFFECT OF ITO, CR, DER, TATO AND WCTO ON ROE IN VARIOUS INDUSTRIAL COMPANIES LISTED ON THE IDX

Jessica Jessica (Prima Indonesia University)
Wirda Lilia (Prima Indonesia University)
Cherlyn Leonardy (Prima IndonesiaUniversity)
Meiluawaty Kartika (Prima Indonesia University)
Nehemia Panggabean (Prima Indonesia University)



Article Info

Publish Date
13 Apr 2020

Abstract

This study aims to analyze the effect of inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover on return on equity in various industrial companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach method. The population in this study are all various industrial companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used is purposive sampling with 64 companies as samples. This study uses secondary data taken from the Indonesia Stock Exchange. This study was analyzed using multiple linear regression analysis. The coefficient of determination of return on equity is 42.8% which is influenced by inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover. The results showed that inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover simultaneously had an effect on return on equity. Partially, inventory turnover, current ratio, and working capital turnover have no effect on return on equity, debt to equity ratio has a negative and significant effect on return on equity, and total assets turnover has a positive and significant effect on return on equity.

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Journal Info

Abbrev

BAKI

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...