The Effect of Current Ratio, Total Asset Turnover and Time Interest Earned on Return On Assets in Transportation and Logistics Sub-Sector Companies Registered at the Bei Period 2019-2021

Authors

  • Ifa Mustaghfiroh Department of Management, Narotama University Jl. Arief Rachman Hakim, No. 51, 60117, Surabaya, Indonesia
  • Wahyudiono Department of Management, Narotama University Jl. Arief Rachman Hakim, No. 51, 60117, Surabaya, Indonesia

Keywords:

Current Ratio, Return On Assets, Time Interest Earned, Total Asset Turnover

Abstract

This study aims to analyze the effect of Current Ratio, Total Asset Turnover and Time Interest Earned on Return On Assets in transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange. The objects of this research are 10 companies engaged in transportation and logistics that are listed on the Indonesian Stock Exchange. This study uses secondary data, financial reports published by transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange in the period 2019 - 2021. The variables studied are Current Ratio, Total Asset Turnover, Time Interest Earned and Return On Assets. The analysis technique uses multiple regression analysis with SPSS 18. The results of the study are partial Current Ratio, Total Asset Turnover and Time Interest Earned have a significant positive effect on Return On Assets. While simultaneously the Current ratio, Total Asset Turnover and Time Interest Earned together have a positive and significant effect on Return On Assets.

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Ratio, Debt To Equity Ratio Dan Total Asset Turnover Terhadap Return On Assets Pada Perusahaan

Roperti Dan Real Estate Di Bursa Efek Indonesia. Akuntanika, 4(2)

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Published

2023-05-31

Issue

Section

Articles