PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY (Studi pada Perusahaan Sub Sektor Property dan Real Estate yang Terdaftar di BEI periode 2011-2014)

Abstract

Research is aimed to understand simultaneous and partial influence of independent variables such as Current Ratio, Total Asset Turnover and Debt to Equity Ratio on dependent variable, respectively Return on Equity. Research is conducted at the companies in Property and Real Estate sub-sectors listed in BEI in period 2011 to 2014. Data analysis is multiple linear regression analysis with the application of SPSS 20 for Windows. Sampling technique is purposive sampling and the sample includes 35 companies of Property and Real Estate sub-sectors listed in BEI in period 2011 to 2014. Result of research indicates that Current Ratio, Total Asset Turnover and Debt to Equity Ratio are influential simultaneously and significantly to Return on Equity. Result of research shows that F-count > F-¬table, or 25.090 > 2.67. Total Asset Turnover and Debt to Equity Ratio are influential partially and significantly to Return on Equity. However, Current Ratio is not influential significantly to Return on Equity. Key Word s : Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Return On Equity ABSTRAK Penelitian yang dilakukan ini bertujuan mengetahui pengaruh secara simultan dan parsial dari variabel bebas yaitu Current Ratio, Total Asset Turnover dan Debt To Equity terhadap variabel terikat yaitu Return On Equity. Penelitian dilakukan pada perusahaan sub sektor Property dan Real Estate yang terdaftar di BEI periode 2011 hingga 2014. Analisis data yang digunakan yaitu analisis regresi linier berganda dengan aplikasi SPSS 20 for Windows. Teknik sampel penelitian menggunakan purposive sampling dan diperoleh sampel sebesar 35 perusahaan dari perusahaan sub sektor Property dan Real Estate yang terdaftar di BEI periode 2011-2014. Secara simultan hasil yang didapatkan dari penelitian ini ialah variabel current ratio, total asset turnover dan debt to equity ratio berpengaruh signifikan terhadap variabel return on equity, dengan hasil yang menunjukkan F hitung > F tabel sebesar 25,090>2,67 . Secara parsial hasil menunjukkan bahwa hanya variabel total asset turnover dan debt to equity ratio yang memiliki pengaruh signifikan terhadap return on equity, sedangkan current ratio tidak berpengaruh secara signifikan terhadap return on equity. Kata kunci : Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Return On Equity

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