PENGARUH CURRENT RASIO, DEBT EQUITY RATIO, INVENTORY TURNOVER,  DAN TOTAL ASSET TURNOVER, TERHADAP PROFITABILITAS PADA  PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN (RITEL) YANG  TERDAFTAR DI BURSA EFEK INDONESIA

Eka Rahmawati; Antung Noor Asiah; Rita Kartini

PENGARUH CURRENT RASIO, DEBT EQUITY RATIO, INVENTORY TURNOVER, DAN TOTAL ASSET TURNOVER, TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN (RITEL) YANG TERDAFTAR DI BURSA EFEK INDONESIA

Eka Rahmawati, Antung Noor Asiah, Rita Kartini

Abstract

The purpose of this study was to analyze the influence of the current
ratio, debt equity ratio, inventory turnover, and total asset turnover on profitability in retail sub-sector companies listed on the Indonesia Stock Exchange. This research is a causality research design. The research data used secondary data in the form of financial ratio data of retail sub-sector companies listed on the Indonesia Stock Exchange. The population in this study was all retail sub-sector companies listed on the Indonesia Stock Exchange. The purposive sampling method is applied to choose 9 retail sub-sector companies listed on the Indonesia Stock Exchange as the sample. The data are analyzed by using multiple linear regression models. The results show that simultaneously the current ratio, debt equity ratio, inventory turnover and total asset turnover affect the profitability (return on assets) in retail sub-sector companies listed on the Indonesia Stock Exchange. Partially, the current ratio and debt equity ratio affect the profitability while inventory turnover and total asset turnover have no effect on profitability of the retail sub-sector companies listed on the Indonesia Stock Exchange.

Keywords

current ratio, debt equity ratio, inventory turnover, total asset turnover, profitability

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