Open AccessPengaruh Likuiditas, Efisiensi Penggunaan Modal Kerja dan Leverage terhadap Profitabilitas pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia
Author(s) -
Agus Alamsyah,
Zainul Muchlas
Publication year - 2016
Publication title -
jurnal ilmiah bisnis dan ekonomi asia
Language(s) - English
Resource type - Journals
eISSN - 2620-875X
pISSN - 0126-1258
DOI - 10.32812/jibeka.v10i2.67
Subject(s) - current ratio , business , debt to equity ratio , inventory turnover , return on assets , stock exchange , asset turnover , debt ratio , debt to capital ratio , working capital , return on equity , return on investment , financial system , monetary economics , equity ratio , debt , finance , economics , profit (economics) , population , demography , sociology , microeconomics , nonprobability sampling
This study aims to determine how much influence the liquidity proxied current ratio (CR), the efficiency of working capital is proxied working capital turnover (WCT) and the leverage that proxy debt to equity ratio (DER) to profitability that proxy return on investment (ROI) on companies Manufacturing Sector Consumer Goods Industry listed in the Indonesia Stock Exchange. The results showed that the variable current ratio (CR) partially no effect on the return on investment (ROI), variable working capital turnover (WCT) partially significant effect on return on investment (ROI) variable debt to equity ratio (DER) is partial no significant effect on return on investment (ROI). Variable current ratio (CR), working capital turnover (WCT), debt to equity ratio (DER) simultaneously affect the return on investment (ROI) at manufacturing consumer goods industry sectors listed on the Jakarta Stock Exchange