Pengaruh Aset tetap dan Modal Kerja Terhadap Return on Asset (ROA) pada PT. Perkebunan Nusantara III (Persero) Medan

Abstract

This study aims to find out how (1) the influence of fixed assets and working capital partially and simultaneously on return on assets (ROA) at PT. Perkebunan Nusantara III (Persero) Medan for the period 2013-2017. The independent variable used in this study is fixed assets and working capital, while the dependent variable is return on assets (ROA). The population used in this study is a statement of financial position and a statement of profit/loss in the form of fixed assets and working capital. technique. The sample used is a statement of financial position and income statement for 60 months. The data analysis technique used is descriptive statistical analysis and multiple regression analysis then testing the hypothesis. The results showed that partially fixed assets (X1) had a significant effect on ROA with a t count of 5.266 > 2.00247 and a significance value of 0,000 < 0.05. Working capital (X2) has a significant effect on ROA with a tcount of 2.147 > 2.00247 and a significance value of 0,000 < 0.05. Simultaneously fixed assets (X1) and working capital (X2) affect ROA (Y) with a calculated value of 15,668 > 4.01 and a significance value of 0,000 < 0,05. R2 value shows a result of 0.355, which means that 35.5% ROA is influenced by fixed assets and working capital, while 64.5% is influenced by other variables outside of this study.