PENGARUH CURRENT RATIO, INVENTORY TURNOVER, TOTAL ASSET TURNOVER, DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2019

Abstract

Abstract: This studyfaims to examinefthe variables of currentfratio, inventory turnover, total assetfturnover, and debtfto equityfratio to return onfassets in manufacturingfcompanies listed on the IndonesiasStock Exchange in 2016-2019, either partially or simultaneously. That is by analyzing the four independentfvariables on the dependent variable. With a population of 70 manufacturing companiesflisted on the IndonesiafStock Exchangefin 2016- 2019. In the collection of samples the method used is purposivefsampling method with aftotal of 280 samples. The data description method used is a multipleslinear regressionfmodel using the F testsand t test. The resultsfof hypothesis testing: The variables current ratio, inventoryfturnover, total assetfturnover, and debt to equitysratio simultaneously havesa significant and significant effectson returnnon assets. The variable currentsratio (X1) and debt to equitydratio (X4) partially have no and significant effect on returnfon assets.fThe variable inventoryiturnover (X2) partially has afpositive and significantfeffect on return on assets. The variable totalfasset turnoverf(X3) partially has a positiveiand not significantfeffect on return on assets