PENGARUH DEBT RASIO, CURRENT RASIO, TOTAL ASSETS TURNOVER, SIZE PERUSAHAAN, DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011)
Journal Title: Jurnal Akuntansi - Year 2013, Vol 1, Issue 2
Abstract
This study aimed to analyze the effect of Debt Ratio, Current Ratio, Total Assets Turnover ,Size Company, and Net Profit Margin of the Return On Equity. The research data is secondary data in the form of financial statements of manufacturing companies listed on the Stock Exchange during the period 2009-2011. The technique used for sampling using purposive sampling. Techniques used regression analysis, the classical assumption test and hipotesis thesting. From the results of simultaneous analysis indicates that the variable Debt Ratio, Current Ratio, Total Assets Turnover, Size, and Net Profit Margin significant effect on Return On Equity because it has a value of less than 0.00 singifikan singinikan value of 0.05. However, from the analysis of partial Current Ratio variables showed no significant effect on Return On Equity. The magnitude of coefficient of determination (R2) is equal to 55.4%, which means that the independent variables affect Return On Equity of 55.4%, while the remaining 44.6% is influenced by other variables not presente in the study.
Authors and Affiliations
Desi Kartikaningsih
Keywords
Related Articles
- EP ID EP286417
- DOI 10.24964/ja.v1i2.17
- Views 171
- Downloads 0
PENGARUH EARNING PER SHARE (EPS), UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada
This study discusses the value of the company and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2011. The purpose of this research is to determine w...
PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 – 2015)
This research aimed to empirically analyze the effect of independence, corporate governance mechanisms (stock institutional ownership percentage, the percentage of stock ownership management, audit committees, independen...
PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE
This research aims to analyze and obtain empirical evidence about the effects of Return On Asset (ROA), leverage, institutional ownership and firm size to tax avoidance. The independent variables use are Return On Asset...
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA
his study aims to determine the effect of tax planning, firm size, and corporate social responsibility (CSR) to earnings management. This research is causality. Population in this research i...
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN
This study aimed to examine the effect of awareness of taxpayers, tax penalties, tax knowledge, and service tax authorities on tax compliance and building earth. The sampling technique in this study using a convenience s...