Pengaruh Current Ratio, Debt Equity Ratio, dan Total Asset Turnover terhadap Return On Equity pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia periode 2015-2019

Abstract

This study aims to determine the effect of the current ratio, debt equity ratio, and total asset turnover on return on equity. This research method uses multiple regression analysis method. Testing is done with the help of SPSS software. Data sourced from Indonesia Stock Exchange or www.idx.co.id with a sample of 7 companies and using a data collection technique, namely purposive sampling. F test results (simultaneous) show that the variabel Current Ratio, Debt Equity Ratio, and Total Asset Turnover have significant effect on Return On Equity at Retail. Th result of t test (partial) show that Current Ratio has unsignificant effect on Return On Equity, Debt Equity Ratio has negative and significant effect on Return On Equity, and Total Asset Turnover has significant effect on Return On Equity in Retail. Among the Current Ratio, Debt Equity Ratio, and Total Asset Turnover variabels the Total Asset Turnover variable is the variable that has the most influence on the Return On Equity in the Retail.