ANALISIS RASIO KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTED DI BURSA EFEK INDONESIA
Abstract: This research aims
to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory
Turnover, and Total Assets Turnover to Return on Equity of Food and Beverage
companies, Listed on Indonesian Stock Exchange. The data were data from 2003 to
2008, containing a sample of 15 companies. A purposive sampling method was
employed generating a total of 63 observations. Multiple Linear Regression
Analysis is used to test hypotheses.
The Results show that Current Ratio, Inventory Turnover, and Total Assets
Turnover are significantly influenced Return on Equity leading to accept the
proposed hypotheses. Debt to Equity Ratio has negative and significant
influence on return on equity but it was in opposite direction.
Keywords: Current Ratio or
Working Capital Ratio, Debt to Equity Ratio, Inventory Turnover, Total Assets
Turnover, and Return on Equity
Penulis: Ariwan Joko
Nusbantoro
Kode Jurnal: jpakuntansidd110218
