PENGARUH CURRENT RATIO, RETURN ON ASSET, ASSET STRUCTURE DAN TOTAL ASSET TURNOVER TERHADAP DEBT TO EQUITY RATIO PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

KRISNA: Kumpulan Riset Akuntansi

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Title PENGARUH CURRENT RATIO, RETURN ON ASSET, ASSET STRUCTURE DAN TOTAL ASSET TURNOVER TERHADAP DEBT TO EQUITY RATIO PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
 
Creator Yusnandar, Willy
 
Subject
Asset Structure; Current Ratio; Debt to Equtiy Ratio; Return On Asset; Total Asset Turnover
 
Description The use of financial statements requires financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to find out the capital structure of an upcoming company. This research aims to test partially and simultaneously the influence of Current Ratio, Return On Assets, Asset Structure and Total Asset Turnover on Debt to Equity Ratio in Plantation companies listed on the Indonesia Stock Exchange. The research approach used in this research is associative. With the entire population used as a sample of 6 companies for 2009-2015. The data analysis technique used is desktiptif statistics, multiple linear regression tests, hypothesis testing (t-test and F-test) and test the coefficient of determination. The results of this research indicate that partially Current Ratio, Asset Structure and Total Asset Turnover have an effect on Debt to Equity Ratio, while Retrun On Asset does not affect Debt to Equity Ratio. Then the Current Ratio, Return On Asset, Asset Structure and Total Asset Turnover simultaneously influence the Debt to Equity Ratio. Thus financial statement users can consider these ratios as a means of consideration in decision making.
 
Publisher Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
 
Contributor
 
Date 2019-07-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1128
10.22225/kr.11.1.1128.71-80
 
Source KRISNA: Kumpulan Riset Akuntansi; Vol 11, No 1 (2019): Krisna: Kumpulan Riset Akuntansi; 71-80
2599-1809
2301-8879
10.22225/kr.11.1
 
Language ind
 
Relation https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1128/838
 
Rights Copyright (c) 2019 KRISNA: Kumpulan Riset Akuntansi
 

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