Pengaruh Cash Flow Turnover, Current Ratio, dan Debt to Equity Ratio Terhadap Return on Asset Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponennya Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020

Authors

  • Rina Sariningsih Program Studi Akuntansi, STIE Dr. KHEZ Muttaqien, Purwakarta, Indonesia
  • Shinta Sartika Pranata Program Studi Akuntansi, STIE Dr. KHEZ Muttaqien, Purwakarta, Indonesia
  • Roni Marlina Program Studi Akuntansi, STIE Dr. KHEZ Muttaqien, Purwakarta, Indonesia

Keywords:

Cash Flow Turnover, Current Ratio, Debt to Equity Ratio, Retrun on Asset

Abstract

This study have to analyze the influence of Cash Flow Turnover, Current Ratio and Debt to Equity Ratio on Return on Asset. The population in this study is the financial statements of automotive sector companies listed on the Indonesia Stock Exchange in 2016-2020. By taking samples using the saturated sample method obtained from 13 companies that will be sampled in the study.This study uses panel data regression analysis techniques with data processing tools Eviews version 10. This study that partially and simultaneously the variables of Cash Flow Turnover, Current Ratio and Debt to Equity Ratio had a significant effect on Return on Assets.

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Published

2025-05-21