The influence of current ratio, debt to equity ratio, working capital turnover, and inventory turnover towards return on assets based on firm size of consumer goods industry companies listed in Indonesia stock exchange period 2018 -2022

Wen, Catherine (2023) The influence of current ratio, debt to equity ratio, working capital turnover, and inventory turnover towards return on assets based on firm size of consumer goods industry companies listed in Indonesia stock exchange period 2018 -2022. Masters thesis, Universitas Pelita Harapan.

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Abstract

Return on Assets is a profitability ratio that may be used to assess a company’s efficiency to generate profits from the company assets. Making money is the primary goal of a business entity's operational activities. This study aims to analyze about the Influence of Current Ratio, Debt to Equity Ratio, Working Capital Turnover, and Inventory Turnover towards Return on Assets based on Firm Size. The population of this study is consumer goods companies that listed in Indonesia Stock Exchange for the period 2018-2022 which in total 84 companies. The sample of this study is collected through purposive sampling and resulted into 21 companies that meet the criteria of this study and the total research data during the observation is 105 samples. The multiple linear regression model is used as the model analysis in this research by using the SPSS version 25. The result of this research in the Big Firms Size shows that Current Ratio has insignificant influence towards Return on Assets. Debt to Equity Ratio has significant influence towards Return on Assets. Working Capital Turnover has significant influence towards Return on Assets. Inventory Turnover has insignificant influence towards Return on Assets. While in the Small Firm Size shows that Current Ratio has insignificant influence towards Return on Assets. Debt to Equity Ratio has significant influence towards Return on Assets. Working Capital Turnover has insignificant influence towards Return on Assets. Inventory Turnover has insignificant influence towards Return on Assets. Meanwhile, Current Ratio, Debt to Assets Ratio and Inventory Turnover simultaneously in both Big and Small Firm Size have significant influence towards Return on Assets./ Return on Assets (ROA) adalah rasio profitabilitas yang digunakan untuk menilai efisiensi perusahaan dalam menghasilkan keuntungan dari aset perusahaan. Menghasilkan uang adalah tujuan utama dari aktivitas operasional entitas bisnis. Penelitian ini bertujuan untuk menganalisis Pengaruh Rasio Lancar, Rasio Utang terhadap Ekuitas, Perputaran Modal Kerja, dan Perputaran Persediaan terhadap Return on Assets berdasarkan Ukuran Perusahaan. Populasi penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022, dengan total 84 perusahaan. Sampel penelitian dikumpulkan melalui purposive sampling dan menghasilkan 21 perusahaan yang memenuhi kriteria penelitian, dengan total data penelitian selama pengamatan sebanyak 105 sampel. Model regresi linear berganda digunakan sebagai analisis dalam penelitian ini menggunakan perangkat lunak SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pada Perusahaan Besar, Rasio Lancar tidak memiliki pengaruh yang signifikan terhadap Return on Assets. Rasio Utang terhadap Ekuitas memiliki pengaruh yang signifikan terhadap Return on Assets. Perputaran Modal Kerja memiliki pengaruh yang signifikan terhadap Return on Assets. Perputaran Persediaan tidak memiliki pengaruh yang signifikan terhadap Return on Assets. Sedangkan pada Perusahaan Kecil, Rasio Lancar juga tidak memiliki pengaruh yang signifikan terhadap Return on Assets. Namun, Rasio Utang terhadap Ekuitas memiliki pengaruh yang signifikan terhadap Return on Assets. Perputaran Modal Kerja tidak memiliki pengaruh yang signifikan terhadap Return on Assets. Perputaran Persediaan juga tidak memiliki pengaruh yang signifikan terhadap Return on Assets. Sementara itu, Rasio Lancar, Rasio Utang terhadap Ekuitas, dan Perputaran Persediaan secara bersamaan pada kedua ukuran Perusahaan,memiliki pengaruh yang signifikan terhadap Return on Assets

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