CD Skripsi
Pengaruh Perputaran Modal Kerja Dan Risiko Keuangan Terhadap Return On Equity (Roe) Dengan Risiko Bisnis Sebagai Variabel Moderasi Pada Sektor Industri Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017
ABSTRACT
This study aims to determine the effect of working capital turnover and financial risk on return on equity with business risk as a moderating on consumer goods industry sector. The population in this study includes 47 companies listed on the Indonesia Stock Exchange during 2013-2017 period. The sampling technique applied was purposive sampling method with the total sample of 32 companies. The analytical method used in this study is Multiple Linear Regression Analysis. The results discovered that working capital turnover and business risk (Degree of Operating Leverage) have a significant positive effect on return on equity, while financial risk (Degree of Financial Leverage) has no positive significant effect on return on equity, while business risk has moderated working capital turnover, and financial risk on return on equity.
Keywords : Working Capital Turnover, Financial Risk, Return on equity, Business Risk, Consumer Goods Industry.
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