Peran kepemilikan institusional dalam memoderasi pengaruh current ratio, debt to equity ratio, Total asset turnover dan inventory turnover terhadap return on equity di Bursa Efek Indonesia

  • Sri Fitri Wahyuni Program Studi Manajemen, Universitas Muhammadiyah Sumatera Utara

Abstract

Purposes - This study aims were to analyze empirically the influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity. Institutional ownership was involved as a moderator variable in this study.
Methods  - This research is categorized as a casual approach. The number of samples in this study as many as 11 financial statements of retail trading companies listed on the Indonesia Stock Exchange. Multiple linear regression. was used to analyse the research data.
Findings - This research concludes that the current ratio, debt to equity ratio, had a significant effect on return on equity, but total asset turnover did not have a significant effect on return on equity. Institutional ownership was not a role as a moderator variable in this study.
Keywords - Current ratio, Debt to equity ratio, Total asset turnover, inventory turnover, Return on equity, Institutional ownership.  

Downloads

Download data is not yet available.
Published
2017-12-10
How to Cite
WAHYUNI, Sri Fitri. Peran kepemilikan institusional dalam memoderasi pengaruh current ratio, debt to equity ratio, Total asset turnover dan inventory turnover terhadap return on equity di Bursa Efek Indonesia. Jurnal Riset Finansial Bisnis, [S.l.], v. 1, n. 2, p. 147-158, dec. 2017. ISSN 2597-3991. Available at: <http://ejurnal.id/index.php/jrfb/article/view/107>. Date accessed: 16 july 2018.
Section
Articles