Pengaruh Rasio Aktivitas Terhadap Return on Asset pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Indeks Saham Syariah Indonesia

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Authors

  • Zulkarnaini Hasan Politeknik Negeri Lhokseumawe
  • Khairil Fata Politeknik Negeri Lhokseumawe
  • Yeni Irawan Politeknik Negeri Lhokseumawe
  • Fakriah Politeknik Negeri Lhokseumawe
  • Bella Aulya natami Politeknik Negeri Lhokseumawe

Abstract

This study aims to determine the effect of the Activity Ratio consisting of Total Asset Turnover, Receivable Turnover and Working Capital Turnover on Return on Assets in consumer goods industrial companies listed on the Indonesian Sharia Stock Index for the 2018-2020 period. The data used in this study is secondary data that is quantitative in nature using financial reports published on the Indonesia Stock Exchange. The population in this study were 49 issuers and the sample used in this study was 36 issuers using purposive sampling method. The model used in this study is the common effect panel data regression analysis, classical assumption test and hypothesis testing. The data processing was carried out using the Eviews8 analysis tool. The results of this study indicate that the Activity Ratio consisting of Total Asset Turnover, Receivable Turnover and Working Capital Turnover simultaneously has a significant effect on Return on Assets. And partially Total Asset Turnover, Receivable Turnover and Working Capital Turnover have a significant effect on Return on Assets in consumer goods industry companies listed on the Indonesian Sharia Stock Index.

Keywords: Total Asset Turnover, Receivable Turnover, Working Capital Turnover, Return on Asset

 

Published

09-05-2023

How to Cite

Hasan, Z., Khairil Fata, Yeni Irawan, Fakriah, & Bella Aulya natami. (2023). Pengaruh Rasio Aktivitas Terhadap Return on Asset pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Indeks Saham Syariah Indonesia: -. JAKTABANGUN: Jurnal Akuntansi Dan Pembangunan, 9(1). Retrieved from http://jaktabangun.stie-lhokseumawe.ac.id/index.php/jtb/article/view/155