Pengaruh Current Ratio, Debt To Equity  Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap ROA Pada  Perusahaan Manufaktur Sektor Industri Dasar  Dan Kimia Yang Terdaftar Di Bursa Efek  Indonesia Tahun 2016-2019

Nilam Permata Sari Br Tarigan; Febby Chintya; Grace Elisabeth; Mila Yulia Herosian

doi:10.31539/costing.v5i1.2380

Nilam Permata Sari Br Tarigan Universitas Prima Indonesia
Febby Chintya Universitas Prima Indonesia
Grace Elisabeth Universitas Prima Indonesia
Mila Yulia Herosian Universitas Prima Indonesia

DOI: https://doi.org/10.31539/costing.v5i1.2380

Abstract

This study aims to determine the effect of the variable current ratio, debt to equity ratio, total asset turnover and net profit margin on ROA. The population of this study obtained 67 companies selected using purposive sampling with certain criteria as many as 27 companies. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique is done by using documentation technique and data analysis using multiple linear analysis. The results of the study partially show that the current ratio, total asset turnover and net profit margin have a positive and significant effect on ROA, the debt to equity ratio has a negative and significant effect on ROA. The research results simultaneously show the current ratio, debt to equity ratio, total asset turnover and net profit margin to ROA.

Keywords: Current Ratio, Debt To Equity Ratio, Net Profit Margin, ROA, Total Assset Turnover

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