DETAIL DOCUMENT
The influence of liquidity and leverage toward profitability in property and real estate companies listed at Indonesia Stock Exchange
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Institusion
Universitas Pelita Harapan
Author
Cindy, Cindy
Subject
HF5601 Accounting 
Datestamp
2022-01-17 03:37:12 
Abstract :
This study aims to determine the influence of current ratio, debt to asset ratio and debt to equity ratio on return on equity of property and real estate company that listed in Indonesia Stock Exchange for the period 2016-2018. The study population is 77 property and real estate companies listed in Indonesia Stock Exchange. The sampling method used is purposive sampling. The sample chosen with criteria is 47 companies with the total observation of 141. Data processing was performed by SPSS. The results of this study shows that (1) Current ratio partially have a negative and insignificant effect on return on equity, (2) Debt to asset ratio partially have a positive and insignificant effect on return on equity, (3) Debt to equity ratio partially have a positive and insignificant effect on return on equity, (4) Simultaneously, current ratio, debt to asset ratio and debt to equity ratio have an insignificant on return on equity. / Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, debt to asset ratio dan debt to equity ratio terhadap return on equity pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Populasi yang digunakan dalam penelitian ini adalah 77 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel adalah dengan menggunakan purposive sampling. Berdasarkan kriteria yang telah dibuat jumlah sampel adalah sebesar 47 perusahaan sehingga diperoleh total observasi penelitian adalah sebanyak 141. Pengolahan data dilakukan dengan alat bantu program statistik SPSS. Hasil penelitian ini menunjukkan bahwa: (1) Current ratio berpengaruh negatif dan tidak signifikan terhadap return on equity, (2) Debt to asset ratio berpengaruh positif dan tidak signifikan terhadap return on equity, (3) Debt to equity ratio berpengaruh positif dan tidak signifikan terhadap return on equity, (4) Secara simultan, current ratio, debt to asset ratio dan debt to equity ratio berpengaruh tetapi tidak signifikan terhadap return on equity. 
Institution Info

Universitas Pelita Harapan