DAR DAN Perputaran Persediaan Serta Pengaruhnya Terhadap Profitabilitas Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Indeks Saham Syariah Indonesia
Abstract: The purpose of this
reserach is to find out the significant effect of the two variable debt to
assets ratio and inventory turn over of the profitability with the measuring
instrument Return On Assets. The method used in this study is quantitative
method with secondary data sources. The samples in this study are the tekstil
and garment companies that are still registered in Indonesia Sharia Stock
Index, publishing their three month report completely from 2012 to September
2015. There are seven companies that will become the samples. The technique
used in this study is panel data regression analysis technique. The result of
this research indicate that the inventory turnover partially provide a
significant influence on ROA, and debt to assets ratio partially provide an
unsignificant influence on ROA. Simultaneously, inventory turn over dan debt to
assets ratio providea significant influence ROA.
Keywords: DAR, ITO, profitability,
Indonesia Sharia Stock Index
Penulis: Rizky Aprilian Kusuma
Dewi, Ari Prasetyo
Kode Jurnal: jpmanajemendd161281
