Pengaruh Rasio-Rasio Aktivitas Terhadap Tingkat Profitabilitas Perusahaan

Authors

  • Munawarah Universitas Prima Indonesia

Keywords:

Inventory Turnover, Fix Asset Turnover, Total Asset Turnover, Working Capital Turnover, Receivable Turnover, Profitability (ROA)

Abstract

The aim of this study is to examine and analyze Activity Ratio measured by Inventory Turnover, Fix Asset Turnover, Total Asset Turnover, Working Capital Turnover, and Receivable Turnover to Profitability (ROA) of the Food and Beverage sub sectors listed on the Indonesian Stock Exchange in the period 2011-2015. The research was causal research method and used secondary data. The population was 14 companies, and 10 of them were used as the samples which taken by purposive sampling technique.. Total of observation was 50 companies. The data were analyzed by using multiple linear regression analysis. The result of the research showed that simultaneously Inventory Turnover, Fix Asset Turnover, Total Asset Turnover, Working Capital Turnover, and Receivable Turnover had positif significant effect to Return on Asset (ROA). Partially, Fix Asset Turnover had positif significant effect to ROA, and Total Asset Turnover had negatif significat effect to ROE. While others, Inventory Turnover, Working Capital Turnover, and Receivable Turnover had no sifnificant effect to ROA. The Adjusted R2 was 0,327, which means that 32,7 % variation of Return on Asset (ROA) can be explained by variations of Inventory Turnover, Fix Asset Turnover, Total Asset Turnover, Working Capital Turnover, and Receivable Turnover . While the remaining 67,3 % was affected by other factors.

Published

2018-02-01