The influence of inventory turnover, fixed asset turnover, and working capital turnover towards return on asset (roa) on basic industry and chemical sector listed in IDX 2014-2018

Nicholas, Stella (2020) The influence of inventory turnover, fixed asset turnover, and working capital turnover towards return on asset (roa) on basic industry and chemical sector listed in IDX 2014-2018. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (10MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (183kB) | Preview
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (594kB)
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (432kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (568kB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (500kB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (694kB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (337kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (225kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Company in doing business aims to earns profits and attract investors. One of the ways to improve profits is by managing assets efficiently to earn maximum profit. In this research, the purpose is to know and analyze the the influence of inventory turnover, fixed asset turnover, and working capital turnover towards return on asset. This research are conducted using quantitative research. The data used is a secondary data from financial statement of Basic Industry and Chemical companies listed in Indonesia Stock Exchange for the period 2014-2018. Purposive sampling method are used to derive 23 sample companies from population of 75 companies, which results in 115 samples from five years of observation period. The data of this research is processed using SPSS 25.0 for Windows. The analysis methods are carried using multiple regression models. The test inlcuded are descriptive statistics, classical assumption test, multiple linear regression, partial T-test, simultaneous F-test and coefficient of determination. The result of this research shows that inventory turnover partially has a significant influence towards return on asset. Fixed asset turnover partially has an insignificant relationship towards return on asset. Meanwhile, working capital turnover partially has a significant and negative influence towards return on asset. Furthermore, inventory turnover, fixed asset turnover, and working capital turnover is shown to have a simultaneous influence towards return on asset./ Tujuan perusahaan dalam menjalankan bisnis adalah untuk menghasilkan keuntungan and menarik perhatian penanam modal. Salah satu cara untuk memaksimalkan kemampuan perusahaan menghasilkan keuntungan adalah dengan mengelola efisiensi penggunaan aset untuk menghasilkan keuntungan. Penelitian ini merupakan penilitian kuantitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Dengan metode purposive sampling, diperoleh 23 perusahaan sampel dari populasi 75 perusahaan, dimana total 115 sampel akhir dari 5 tahun observasi. Data pada sampel diolah dengan SPSS 25.0 untuk Windows. Metode analisis menggunakan regresi linear berganda. Analis data yang dilakukan termasuk statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukkan bahwa perputaran persediaan secara parsial menpengaruhi tingkat pengembalian aset. Perputaran aset tetap secara parsial tidak mempengaruhi tingkat pengembalian aset. Sedangkan, perputaran modal kerja secara parsial berpengaruh signifikan dan negatif terhadap tingkat pengembalian aset. Di sisi lain, perputaran persediaan, perputaran aset tetap, dan perputaran modal kerja secara simultan berpengaruh terhadap tingkat pengembalian aset.

Actions (login required)

View Item