Pengaruh Working Capital Turnover, Current Ratio dan Debt to Equity Ratio Terhadap Return on Capital Employed pada perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia
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Institusion
Universitas Katolik Darma Cendika
Author
Mentari, Anita
Subject
HF5601 Accounting
Datestamp
2023-03-17 03:10:54
Abstract :
This study aims to determine the effect of Working Capital Turnover, Current Ratio and Debt to Equity Ratio on Return On Capital Employed in food and beverage companies listed on the Indonesia Stock Exchange. This research is a quantitive study using secindary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. Determination of the sample in this study using purposive sampling. The data analysis technique used in this study is the classical assumption test and multiple linear regression, with the independent variables Working Capital Turnover (X1), Current Ratio (X2), Debt to Equity Ratio (X3) and the dependent variable Return On Capital Employed (Y). The results of this study indicate that there is a simultaneous influence of the Working Capital Turnover, Current Ratio and Debt to Equity Ratio variables on the Return On Capital Employed. The partial test has a negative and significant effect on the Working Capital Turnover variable on Return On Capital Employed, there is no significant effect on Current Ratio on Return On Capital Employed, and there is a positive and significant influence on the Debt to Equity Ratio variable on Return On Capital Employed.
This study aims to determine the effect of Working Capital Turnover, Current Ratio and Debt to Equity Ratio on Return On Capital Employed in food and beverage companies listed on the Indonesia Stock Exchange. This research is a quantitive study using secindary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. Determination of the sample in this study using purposive sampling. The data analysis technique used in this study is the classical assumption test and multiple linear regression, with the independent variables Working Capital Turnover (X1), Current Ratio (X2), Debt to Equity Ratio (X3) and the dependent variable Return On Capital Employed (Y). The results of this study indicate that there is a simultaneous influence of the Working Capital Turnover, Current Ratio and Debt to Equity Ratio variables on the Return On Capital Employed. The partial test has a negative and significant effect on the Working Capital Turnover variable on Return On Capital Employed, there is no significant effect on Current Ratio on Return On Capital Employed, and there is a positive and significant influence on the Debt to Equity Ratio variable on Return On Capital Employed.
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