Jurnal Pendidikan Dasar dan Sosial Humaniora
Vol. 1 No. 2: Desember 2021

ANALISIS MODAL KERJA DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSETS PADA PERUSAHAAN SEKTOR INDUSTRI KIMIA DI BURSA EFEK INDONESIA

Rio Rahmat Yusran (Dosen Program Studi Akuntansi, Universitas Mohammad Natsir)



Article Info

Publish Date
28 Dec 2021

Abstract

This study aims to analyze working capital and working capital turnover on return on assets in chemical companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2020. The research method used is quantitative method, and uses multiple linear regression analysis. technique with SPSS application program. The results of this study partially show that working capital has a positive and significant effect on return on assets (ROA) with a tcount value (2.247) > t table (2.048), and working capital turnover has a positive and significant effect. effect on return on assets (ROA) with t count (2.414) > t table (2.048). the results of the f test or simultaneously indicate that working capital and working capital turnover have a positive effect on return on assets (ROA), with the value of F-count (3,836) > F-table (3,354). The value of R Square in this study is 0.221, or 22.1%. This shows the remaining 77.9% is influenced by other variables outside the study.

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Journal Info

Abbrev

JPDSH

Publisher

Subject

Education Social Sciences Other

Description

Jurnal Pendidikan Dasar dan Sosial Humaniora accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Educational and social ...