PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN RESTORAN, HOTEL DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to determine the effect of Current Ratio and Total Assets Turnover on Return On Assets either partially or simultaneously to Return On Assets on Restaurant Companies, Hotels, and Tourism listed on the Indonesia Stock Exchange period 2012-2015. Technique of collecting data in this research is done by using documentation technique. Data analysis techniques in this study using the classical assumption test (Multicolinearity Test, Heterokesdatisitas Test, and Autocorrelation Test), Multiple Linear Regression Analysis, Hypothesis Testing (Test-t and F-Test), and Coefficient of Determination. Data processing in this research using SPSS software (Statistic Package For the Social Science) for windows version 16.00. The results of this study show that the Current Ratio partially have a positive and significant impact on Return On Assets. While Total Assets Turnover is partially no influence but not significant to Return On Assets. And simultaneously show that Current Ratio and Total Assets Turnover together have influence but not signifikan to Return On Assets at Company of Restaurant, Hotel, and Tourism which listed in Bursa Efek Indonesia period 2012-2015.