Pengaruh Perputaran Kas, Debt To Equity Ratio (DER) , Current Ratio (CR), Total Asset Turnover (TATO) Terhadap Return On Equity (ROE) Pada Perusahaan Jasa Sektor Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2016-2020
DOI:
https://doi.org/10.26740/akunesa.v11n1.p60-68Keywords:
Current Ratio, Debt to Equity Ratio, Perputaran Kas, Return on Equity, Total Asset TurnoverAbstract
Penelitian bertujuan guna mengetahui pengaruh dari Perputaran kas, Debt to equity ratio (DER), Current ratio (CR), Total assets turn over (TATO) terhadap ROE. Populasi penelitian ini yaitu seluruh perusahaan asuransi yang tercatat di Bursa Efek Indonesia (BEI) selama tahun 2016-2020. Penentuan sample diambil dengan cara metode purposive sampling, sehingga terdapat 6 sample perusahaan asuransi yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Teknik analisis menggunakan uji analisis regresi linear berganda. Hasil penelitian menyatakan bahwa perputaran kas secara parsial tidak berpengaruh terhadap ROE sedangkan debt to equity ratio, current ratio, total asset turnover secara parsial berpengaruh terhadap ROE. Tetapi, Perputaran kas, debt to equity ratio, current ratio, total asset turn over memiliki pengaruh secara simultan terhadap ROE.
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