QUICK RATIO, PERPUTARAN MODAL KERJA DAN DAR TERHADAP ROA PADA SEKTOR INFRASTRUKTUR UTILITAS & TRANSPORTASI

  • Destika Lase Universitas Prima Indonesia, Medan
  • Refany . Universitas Prima Indonesia, Medan
  • Cia Cia Na Universitas Prima Indonesia, Medan
  • Vivi Sumanti Universitas Prima Indonesia, Medan
  • Enda Noviyanti Simorangkir Universitas Prima Indonesia, Medan

Abstract

The purpose of this research journal is to analyze and determine the effect of Quick Ratio, Working Capital Turnover and Debt to Asset Ratio Against Return on Assets in Utility and Transportation Infrastructure Sector Companies that are listed on the Indonesia Stock Exchange Period 2015-2018. The research method to be used is deductive and quantitative descriptive approaches. This population is 69 companies in the utility and transportation infrastructure sectors obtained from factbook 2018. The sampling technique used is purposive sampling so that the sample sorting out the remaining 19 companies. Data analysis technique that will be used is multiple regression. Based on the test results obtained results are quick ratio and working capital turnover has a positive effect on ROA, DAR has no effect on ROA. But simultaneously with the quick ratio, working capital and DAR turnover affect ROA. The magnitude of the effect of the independent variables used in predicting changes in ROA is 8.8% where the remaining 91.2% is influenced by the other independent factors.

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Published
2020-10-07
How to Cite
Lase, D., ., R., Na, C., Sumanti, V., & Simorangkir, E. (2020). QUICK RATIO, PERPUTARAN MODAL KERJA DAN DAR TERHADAP ROA PADA SEKTOR INFRASTRUKTUR UTILITAS & TRANSPORTASI. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 1010-1024. https://doi.org/10.31955/mea.vol4.iss3.pp1010-1024

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