Analisis Perputaran Persediaan, DTAR Terhadap ROA Pada Perusahaan Makanan Dan Minuman

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  • Agriyani Wahyuningrum Universitas PGRI Adi Buana Surabaya
  • Yuni Sukamdani dosen universitas PGRI adi bunana surabaya
Keywords: Inventory Turnover, Debt to Total Asset Ratio, Return On Assets.

Abstract

Abstrak

Penelitian ini untuk menelaah Perputaran Persediaan dan Debt to Total Asset Ratio terhadap Return On Asset pada Perusahaan Makanan dan Minuman yang tercatat di BEI. Menggunakan sampel 7 perusahaan makanan dam minuman yang tercatat di BEI dengan metode purposive sampling. Pengambilan data menggunakan metode dokumentasi. Dengan analisis data regresi linier berganda, asumsi klasik, R2 dan uji hipotesis. Uji hipotesis didapatkan signifikansi Perputaran Persediaan 0,124 > 0,05 artinya, Perputaran Persediaan tidak berpengaruh terhadap Return On Asset. Dan signifikansi Debt To Total Asset Ratio 0,000 < 0,05 artinya, Debt To Total Asset Ratio berpengaruh terhadap Return On Asset. Investor dapat memanfaatkan hasil ini untuk estimasi menggambil keputusan berinvestasi.

                                                                                                

Kata Kunci : Perputaran Persediaan, Debt to Total Asset Ratio, Return On Asset.

 

 

Abstract

This study is to inspect the Inventory Turnover and Debt to Total Asset Ratio of Return On Assets in Food and Beverage Companies listed on the IDX. Using a sample of 7 food and beverage companies that are listed in the IDX with a purposive sampling method. Retrieval of data using the documentation method. With the data analysis of multiple linear regression, classical assumptions, R2 and hypothesis testing. Hypothesis testing found the significance of Inventory Turnover 0.124 > 0.05 means, Inventory Turnover has no impact on Return On Assets. And the significance of Debt To Total Asset Ratio 0,000 < 0.05 means, Debt To Total Asset Ratio impact the Return On Asset. Investors can use these results to outcome investment judgment.

 

Keywords : Inventory Turnover, Debt to Total Asset Ratio, Return On Assets.

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Published
2020-12-14