CD Skripsi
Pengaruh Current Ratio, Debt To Equity Ratio, Fixed Assets Turnover, Total Asset Turnover, Dan Inventory Turnover Terhadap Return On Investment (Roi) Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2019-2021
ABSTRACT
The background of this research is the existence of intense competition in the era of globalization, for this reason companies are required to increase the effectiveness and efficiency of company performance. Company performance can be evaluated by analyzing financial performance, namely by using financial ratios of profitability. The profitability ratio used in this study is return on investment, namely the ratio that measures a company's ability to generate profits that will be used to cover the investment that has been issued. This study aims to test, analyze, and prove the effect of the current ratio, debt to equity ratio, fixed assets turnover, Total Asset Turnover, and inventory turnover on return on investment in manufacturing companies in the consumer goods industry sector listed on the IDX in 2019-2021. The sample in this study was 37 companies using purposive sampling method from a total population of 57 companies. The analytical tool used in data processing in this study was multiple linear regression analysis using the SPSS 25 software. The results of this study indicate that the debt to equity ratio and inventory turnover have a significant effect on return on investment, while the current ratio, fixed assets turnover, and Total Asset Turnover has no significant effect on return on investment. However, the current ratio, debt to equity ratio, fixed assets turnover, Total Asset Turnover, and inventory turnover simultaneously affect the return on investment in manufacturing companies in the consumer goods industry sector listed on the IDX in 2019-2021.
Keywords : Return on Investment, Current Ratio, Debt To Equity Ratio, Fixed Assets Turnover, Total Assets Turnover, Inventory Turnover
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