ANALISIS PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN SIZE PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN
DOI:
https://doi.org/10.22441/jimb.v5i1.5627Keywords:
Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (InvTO), Total Asset Turn Over (TATO), Size perusahaan (SIZE), Return On Equity (ROE).Abstract
Penelitian ini mengkaji pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (InvTO), Total Asset Turn Over (TATO) dan SIZE perusahaan terhadap kinerja keuangan perusahaan atau Return On Equity (ROE). Penelitian menggunakan data emiten sektor Industri konsumsi yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Metode sampling yang digunakan adalah purposive sampling. Dari populasi 111 perusahaan, 99 perusahaan memenuhi kriteria sebagai sampel. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio, Inventory Turn Over, Total Asset Turn Over, Ukuran Perusahaan (SIZE) berpengaruh positif dan signifikan terhadap ROE. Sedangkan Debt To Equity Ratio berpengaruh negatif dan tidak mempunyai pengaruh yang signifikan terhadap ROE. Total Asset Turn Over merupakan variabel yang paling besar pengaruhnya terhadap Return On Equity.Downloads
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