Analisis Pengaruh Current Ratio, Quick Ratio, Working Capital Turnover Ratio, Inventory Turnover Ratio, Receivables Turnover Ratio, dan Working Capital to Total Assets Terhadap Return on Assets

Rusmariana, Rusmariana (2011) Analisis Pengaruh Current Ratio, Quick Ratio, Working Capital Turnover Ratio, Inventory Turnover Ratio, Receivables Turnover Ratio, dan Working Capital to Total Assets Terhadap Return on Assets. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

A successful commercial organization needs two types of assets like fixed assets and current assets. Management of working capital is essential as it has a direct impact on profitability and liquidity. The main purpose of this research is analyzing the effect of current ratio, quick ratio, working capital turnover ratio, inventory turnover ratio, receivables turnover ratio and working capital to total assets towards return on assets. This research object is consist of companies listed in the Indonesia Stock Exchange (IDX). Samples used in this research were selected using purposive sampling method. This research use 64 companies or 320 observation data that published its financial statement on December 31 for the year 2005 until year 2009. The research result indicates that inventory turnover ratio and receivables turnover ratio have a significant effect on return on assets. The result also indicates that current ratio, quick ratio, working capital turnover ratio and working capital to total assets have no significant effect on return on assets. Keywords: return on assets, current ratio, quick ratio, working capital turnover ratio, inventory turnover ratio, receivables turnover ratio and working capital to total assets.

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