Peran Moderasi Kepemilikan Institusional Terhadap Determinan Return On Equity Di Bursa Efek Indonesia
Abstract: This study aims to
determine the effect of Cash Turnover, Turnover Turnover and Fixed Assets
Turnover to Return On Equity (ROE) with Institutional Ownership as moderating
variables either partially or simultaneously on the company Property and Real
Estate listed in Indonesia Stock Exchange period 2011-2015. The approach of
this research is the quantitative approach, population in this research is a
company of Property and Real Estate which listed in Indonesia Stock Exchange
year 2011-2015, sample in this research is determined by purposive sampling
from 50 companies, and 14 companies that meet the criteria to be sampled
research. The type of data in this study is secondary data. Analysis technique
using multiple linear regression analysis. The results of this study show that
partially Cash Turnover effect is not significant to Return On Equity.
Receivable Turnover has no significant effect on Return On Equity and
Institutional ownership does not moderate the influence of both. Fixed Assets
Turn over significant effect on Return On Equity and moderate Institutional
ownership. Simultaneously variable Cash Turnover, Receivable Turnover, and
Fixed Assets Turnover significant effect on Return On Equity. Institutional
Ownership has no significant effect on Return On Equity and Institutional
Owners moderate the relationship between Cash Turnover, Accounts Receivable
Turnover and Fixed Assets Turnover with Return on Equity. Ownership of
Institutions as Moderating Variables in this study.
Keywords: Accounts Receivable
Turnover, Cash Turnover, , Fixed Assets Turnover, Institutional Ownership,
Return On Equity
Penulis: Surya Sanjaya,
Jufrizen
Kode Jurnal: jpmanajemendd170310
