PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 – 2022

Syaputri, Meryza (2024) PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 – 2022. S-1 thesis, 021008-Universitas Tridinanti Palembang.

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Abstract

ABSTRAK Meryza Syaputri, Pengaruh Current Ratio, Debt to Equity Ratio dan Total Asset Turnover terhadap Return On Asset pada Perusahaan Manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020 – 2022. (Dibawah bimbingan Ibu Mariyam Zanariah, SE.,M.M dan Bapak H. Hisbullah Basri ,S.E., M.Si.) Penelitian ini di latar belakangi oleh beberapa faktor yang mempengaruhi besarnya laba yang didapat perusahaan seperti Current Ratio (CR), Debt to Equiy Ratio (DER), dan Total Asset Turnover (TATO). Penelitian ini bertujuan untuk mengetahui dan membuktikan Pengaruh current ratio, debt to equity ratio dan total asset turnover terhadap return on asset yang terdaftar di Bursa Efek Indonesia periode 2020 – 2022 baik secara parsial maupun simultan. Penelitian ini dilakukan pada laporan keuangan tahunan yang diakses melalui wesite.www.idx.co.id. Populasi dalam penelitian berjumlah 15 perusahaan. Analisis data dilakukan dengan bantuan SPSS Versi 23. Teknik analisis yang yang digunakan meliputi uji asumsi klasik (uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi), analisis regresi linear berganda, uji koefisien determinasi, uji hipotesis (uji f dan uji t). Berdasarkan hasil penelitian ini dengan menggunakan alat uji yang telah disebutkan di atas peneliti dapat menyimpulkan bahwa current ratio, debt to equity ratio dan total asset turnover memiliki pengaruh signifikan terhadap return on asset. Dengan persamaan regresi linear berganda dengan hasil Y = 13,151 + 0,217 CR + 3,068 DER + 0,445 TATO + e yang artinya jika salah satu variabel yang digunakan naik satu – satuan akan meningkatkan return on asset tanpa mempengaruhi nilai variabel lain. Hasil uji koefisien determinasi (Adjusted R Square) diperoleh nilai Adjusted R Square (koefisien determinasi) sebesar0.477 yang artinya pengaruh variabel independen (X) terhadap variabel dependen (Y) sebesar 47,7% sedangkan sisanya sebesar 52,3% dipengaruhi oleh variabel lain yang tidak disebutkan dalam model penelitian. Secara parsial ketiga variabel tersebut berpengaruh signifikan yang ditunjukkan oleh sig < α, yang berarti terdapat pengaruh yang signifikan antara masing – masing ketiga variabel tersebut dan return on asset. Setelah dilakukan pembahasan, penulis mencoba memberikan saran kepada manajemen perusahaan untuk lebih memperhatikan kebijakan utang dalam melakukan pengendalian internal, aktivitas perusahaan, dan pengambilan keputusan dalam rangka pengembangan usahanya. Dan untuk penelitian selanjutnya, peneliti menyarankan agar peneliti selanjutnya melakukan pengembangan terhadap ruang lingkup penelitian dengan menggunakan variabel independen lainnya yang mungkin mempengaruhi Return On Asset. Kata Kunci : Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return On Asset ABSTRACT Meryza Syaputri, Effect of Current Ratio, Debt to Equity Ratio and Total Asset Turnover on Return On Assets in Manufacturing Companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the period 2020 - 2022. (Under the guidance of Mrs. Mariyam Zanariah, SE., M.M and Mr. H. Hisbullah Basri, S.E., M.Si The study aims to determine and demonstrate the impact of the Current Ratio, Debt to Equity Ratio and Total Asset Turnover on the Return on Assets Listed on the Indonesian Stock Exchange for the period 2020-2022, both partially and simultaneously. The research was carried out on the annual financial statements accessed through wesite.www.idx.co.id. The population in this study is 15 companies. Data analysis was done with the help of SPSS Version 23. The analysis techniques used include classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, coefficient of determination test, hypothesis testing (f test and t test). Based on the results of this research, using the test equipment mentioned above, the researcher can conclude that the current ratio, debt to equity ratio and total asset turnover have a significant influence on return on assets. With the multiple linear regression equation with the result Y = 13.151 + 0.217 CR + 3.068 DER + 0.445 TATO + e, which means that if one of the variables used increases by one unit, the return on assets will increase without affecting the value of other variables. The results of the coefficient of determination test (Adjusted R Square) obtained an Adjusted R Square value (coefficient of determination) of 0.477, which means that the influence of the independent variable (X) on the dependent variable (Y) was 47.7% while the remaining 52.3% was influenced by the variable others not mentioned in the research model.Partially, these three variables have a significant effect as shown by sig < α, which means there is a significant influence between each of these three variables and return on assets. After discussions, the authors sought to advise corporate management to pay more attention to debt policy in conducting internal controls, corporate activities and decision-making in the context of their business development. And for further research, the researchers suggested that researchers further expand the scope of the research using other independent variables that can affect Return On Assets. Keywords: Ratio Current, Debt to Equity Ratio, Total Asset Turnover, Return on Assets

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Manajemen
Depositing User:	Ms Meryza Syaputri
Date Deposited:	06 Apr 2024 02:56
Last Modified:	06 Apr 2024 02:56
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/8360

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