ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO , TOTAL ASSET TURNOVER, FIRM SIZE DAN, DEBT RATIO TERHADAP PROFITABILITAS (ROE) (Studi Kasus pada Perusahaan Manufaktur Food and Baverages Yang Terdaftar di BEI Tahun 2008-2012)

Abstract

The purpose of this research is to analyze the factors that affect the growth of corporate profitability, in which the independent variable consists of current ratio ( CR ), Debt to Equity Ratio ( DER ), Total Asset Turnover ( TAT ), SIZE companies, and Debt Ratio (DR) and the dependent variable is Return on Equity (ROE ). Study is a Food and Baverage Manufacturing Company is listed on the Indonesia Stock Exchange from 2008 - 2012. With dashed using a purposive sample of 10 companies. The analysis technique used is multiple linear regression analysis and statistical t-test and also performed classical assumption which include normality test, multicollinearity, heteroscedasticity test and autocorrelation test. Under the normality test, multicollinearity, heteroscedasticity test and test autocorrelation, there not found variables that deviate from the classical assumptions. This shows that the available data are qualified to use the multiple linear regression model. The results showed that the partial (X1) Current Ratio has negative and significant effect on ROE, (X2) Debt to Equity Ratio has positive and significant effect on ROE, (X3) Total Asset Turnover has no effect on ROE, (X4) SIZE has negative and significant effect on ROE and (X5) Debt Ratio has no significant effect on ROE. Return on Equitycan be explained by independent variables of 53,8 %.