The Effect of Debt to Equity Current Ratio and Total Turnover Assets on Return on Assets (F&B Company in 2015 - 2017)
Keywords:
Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Total Asset Turnover (TATO)Abstract
Comparisons can be made between one component with components in one financial statement or between components that exist between financial statements. Discussed namely Debt to Equity Ratio (DER) is used for the ratio of debt and equity; Total Asset Turn Over (TATO) measures sales capability based on total assets; Current Ratio (CR) for comparison of current assets with current debt in a company; Return On Equity (ROA) to measure efficiency in a company and can compare a company. This type of research is a type of quantitative data research. The sampling technique is done by random method, the technique of collecting data uses instruments of quantitative research methods, the analysis of quantitative or statistical data aims to test the hypotheses that are set. The data collection technique in this research is saturated sampling. Saturated sampling is a sampling technique if all members of the population are used as samples. The data source used for this research is secondary data on the company's financial statements in 2015 - 2017. Secondary data is data that refers to information collected from existing sources. Secondary data sources are company records or documentation, government publications, media industry analyzes, Web sites, the internet and so on.
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