Pengaruh Total Asset Turnover, Times Interest Earned Ratio Dan Account Receivable Turnover Terhadap Return On Equity Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh total asset turnover, times interest earned ratio dan account receivable turnover terhadap return on equity. Jenis penelitian adalah asosiatif kausal dengan jenis data kuantitatif. Populasi dalam penelitian adalah sebanyak 30 perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia periode 2018 sampai dengan 2021 dengan menggunakan metode pengambilan sampel purposive sampling. Berdasarkan penentuan kriteria tersebut terdapat 17 sampel perusahaan dengan total data 68 perusahaan. Hasil penelitian menunjukkan bahwa total asset turnover, times interest earned rasio dan account receivable turnover berpengaruh positif dan signifikan terhadap return on equity baik secara parsial dan simultan. Hasil tersebut sejalan dengan hipotesis yang telah ditentukan, sehingga seluruh hipotesis diterima. This study aims to determine the effect of total asset turnover, times interest earned ratio and account receivable turnover on, return on equity. This type of research is causal associative with quantitative data types. The population in the study were 30 food and beverage sub-sector companies listed on the Indonesian stock exchange for the period 2018 to 2021 using a purposive sampling method. Based on the determination of these criteria, there are 17 companies with a total data of 68 companies. The results showed that total asset turnover, times interest earned ratio and account receivable turnover have a positive and significant effect on return on equity both partially and simultaneously. These results are in line with the hypotheses that have been determined, so that all hypotheses are accepted.