PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO SERTA TOTAL ASSET TURNOVER PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA - ., I PUTU GIAN SUTRIANA; ., Dra.Ni Made Suci,M.Si; ., Ni Luh Wayan Sayang Telagawathi, S.E., M (Jurnal Manajemen Indonesia, 2018)
Penelitian ini bertujuan untuk mengetahui pengaruh simultan dan parsial dari current ratio, debt to equity ratio dan total asset turnover terhadap return on equity. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dan objek penelitian adalah current ratio, debt to equity ratio, total asset turnover dan return on equity. Data dikumpulkan dengan pencatatan dokumen dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) current ratio, debt to equity ratio dan total asset turnover berpengaruh signifikan terhadap return on equity (2) current ratio berpengaruh positif dan tidak signifikan terhadap return on equity (3) debt to equity ratio berpengaruh negatif dan signifikan terhadap return on equity, dan (4) total asset turnover berpengaruh positif dan signifikan terhadap return on equity. Kata Kunci : urrent ratio, debt to equity ratio, return on equity, dan total asset turnover. This study was aimed to determined on the effects simultaneously partial of current ratio, debt to equity ratio, and total asset turnover to the return on equity. The research design used was causal quantitative. The subject of this research was company listed in the pharmacy on the Indonesian Stock Exchange and the object of this study was current ratio, debt to equity ratio, total asset turnover, and return on equity. The data were collected by documentation techniqe, and it’s analyzed by multiple linier regression. The result of this study showed that: (1) current ratio, debt to equity ratio, and total asset turnover significant effect to the return on equity, (2) current ratio positive insignificant effect to the return on equity, (3) debt to equity ratio negative significant effect to the return on equity, and (4) total asset turnover positive significant effect to the return on equity. keyword : current ratio, debt to equity ratio, return on equity, and total asset turnover.