Pengaruh Perputaran Kas dan Perputaran Aset Tetap Terhadap Return on Asset pada PT. Perkebunan Nusantara III (Persero) Medan

Abstract

This study aims to determine how the influence of cash turnover and fixed asset turnover, on return on asset either simultaneously or partially at plastic in PT. Perkebunan Nusantara III ( Persero) Medan The population of this is all financial statement and income statement.The sample in this study is all financial statements and period income statement period 3013-2017 in month.The data used in this study is secondary data. Data analysis techniques used are descriptive statistical analysis and multiple regression analysis. The process of data analysis is done first is descriptive statistics, classical assumption test, multiple regression analysis and then hypothesis testing. The results of this study to use version 21 application spss. Based on the result of the study concluded that the cash turnover (X1) has a significant effect on ROA with a value of t count 2,033 > 2,002 and significant value of 0,047 < 0,05. Fixed asset turnover (X2) has a significant effect on return on asset with a value of t count 2,166 > 2,002 and significant value of 0,034 < 0,05. The R square value shows the result of 0,227, which means that 26,30 % ROA is influenced by cash turnover and fixed asset turnover.While the remaining 73,70 % is influenced by other variables outside of this study.