PENGARUH RASIO PERPUTARAN TOTAL ASET DAN RASIO LANCAR

Abstract

Each company will conduct its business activities to achieve the set goals; one of them is gaining profits. The company's profitability can be enhanced through the effective use of available resources. The company uses its resources for its operational costs, one of which is used to meet its short-term obligations. This research was intended to determine and analyze the effect of total asset turnover ratio and current ratio either partially or simultaneously on the company profitability. Data used were secondary data obtained from www.idx.co.id. The population was food and beverage companies listed at Indonesia Stock Exchange in 2009 until 2013. The sampling technique used was purposive sampling, with a total sample of 13 companies. The statistical method used was multiple linear regression analysis. The research used descriptive, statistical method of analysis and classical assumption test. Hypothesis testing was conducted by using F test and t test. The results showed that partially the total asset turnover ratio did not have a significant effect on the company profitability, and the current ratio did not significantly affect the company profitability. Simultaneously, total asset turnover ratio and current ratio did not have a significant effect on the company profitability.