THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND TOTAL ASSET TURNOVER RETURN ON ASSETS AGAINST ON THESE FOODS AND BEVERAGES THAT ARE LISTED IN THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017

Hade Chandra Batubara, Fansurna Maulana

Abstract


The purpose of this research was  to to know the influence of the Current Ratio, Debt To Equity Ratio, and Total Asset Turnover Return On Assets against at food and beverage companies were listed on the Indonesia stock exchange. The approach used in this study is the associative approach, the data type used is the quantitative data, data analysis techniques used multiple linear regression techniques, test hypothesis and koefisiensi determination.

The results of testing done on a partial Current Ratio Return On Assets acquired against thitung 1.946 whereas ttabel of the significance and value of 0.061 2.035 > 0.05 means that H0 is accepted and Ha was rejected, this indicates that there is no influence significant. The results of testing done on a partial Debt To Equity Ratio Return On Assets acquired against thitung-3.774 while ttabel of the significance and value of 0.001 2.035 < 0.05 means that H0 is accepted and Ha was rejected, this indicates that there are influences significant. The results of testing done on a partial Total Assets Turnover Return On Assets acquired against thitung 0.692 while ttabel of the significance and value of 2.035 0.494 > 0.05 means that H0 is accepted and Ha was rejected, this indicates that there is no influence significant and simultaneous influence of test results between the Current Ratio, Debt To Equity Ratio, and Total Asset Turnover Return On Assets acquired against 14.968 > 2.91 and significant value of 0.000 where smaller than 0.05 of the results can be In conclusion that Ho and Ha was rejected, accepted the conclusion that Current ToEquity Ratio, Debt Ratio, and Total Asset Turnover have significant influence towards the Return On Assets.

 

Keywords: Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Return On Assets


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