Pengaruh Current Ratio terhadap Return on Assets pada Bumdesa Lancang Kuning Desa Rumbai Jaya Kecamatan Kempas Kabupaten Indragiri Hilir Riau

Suharmiyati Suharmiyati, Yenny Iskandar

Abstract


This research is done in BUMDesa Lancang Kuning village Rumbai Jaya Kempas Sub-district of Indragiri Hilir. This research aims to determine the influence of current ratio of return on assets on Bumdesa Lancang Kuning village of Tassel Jaya Kempas District of Indragiri Hilir Bumdesa Lancang kuning Village Tassel Jaya Kempas Sub District Indragiri Hilir is a state-owned business entity that aims to improve the economy of society, especially the village community of Tassel Jaya. And analysis of data used simple linear regression, f test, and Test T. From the results of the research can be seen that the results of the Current Ratio variable test is partially obtained that the < Ttabel Thitung, so that the Current Ratio has not been a significant effect on Return On Assets in the BUMDesa Lancang Kuning village Rumbai Jaya Kempas District, Indragiri Hilir And there is medium relationship between Current Ratio against Return On Assets.


Keywords


Current ration, return on assets

Full Text:

PDF

References


Harahap, S.S, 2013, Analisis Kritis atas Laporan Keuangan, Jakarta, Raja Grafindo Persada.

Hanafi, Mamduh M. dan Abdul Halim. 2014,Analisis Laporan Keuangan, Yogyakarta : Penerbit UPP STIM YKPN.

Hantono, Teng Sauh Hwee, 2017,Pengaruh Likuiditas, Ukuran Perusahaan, Leverage Terhadap Profitabilitas Dengan Corporate Social Responsibility Sebagai Variabel Intervening Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia,Faculty of Economi,.Departement of Accounting,Universitas Prima,Indonesia.

Herman Supardi, H. Suratno, Suyanto, 2016,Pengaruh Current Ratio, Debt To Asset Ratio, Total Asset Turnover Dan Inflasi Terhadap Return On Asset, Program Magister Akuntansi Universitas Pancasila.

Hery, 2016, Analisis Laporan Keuangan, Jakarta : Penerbit PT Granmedia Widiasarana Indonesia.

http://duwiconsultant.blogspot.com/2011/11/analisis-korelasisederhana.html?m=1

https://repository.widyatama.ac.id › handle

Horne, James C. Van dan John M. Wachowicz, 2012, Prinsip-prinsip Manajemen Keuangan. Jakarta: Salemba Empat.

Mahardhika, Marbun, 2016,Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets,Program Studi Manajemen, Universitas Pembangunan Jaya.

Mamduh M, Hanafi dan Abdul, Halim, 2009,Analisis Laporan Keuangan. Yogyakarta : UPP STIM YKPN.

Kasmir, 2013,Analisis Laporan Keuangan,PT RajaGrafindo Persada, Jakarta.

Murhadi, Werner, 201, Analisis Laporan Keuangan Proyeksi dan Valuasi Saham, Jakarta : Penerbit Salemba Empat.

Prastowo, Dwi dan Rifka, Juliaty, 2008, Analisis Laporan Keuangan, Yogyakarta. Sekolah Tinggi Ilmu Manajemen

Prihadi, Toto, 2013,Analisis Laporan Keuangan: Teori dan Aplikasi, Jakarta Pusat: Penerbit PPM.

Rahmawati, Fitri Linda, 2011, Pengaruh Current Ratio, Inventory Turnover dan Debt to Equity Ratio Terhadap Return On Assets, Universitas NegeriMalang, Malang, Diunduh tanggal 20 Juni 2013

Sawir, Agnes, 2009,Analisis Kinerja Keuangan Teori dan Perencanaan Keuangan Perusahaan,Jakarta : PT.Gramedia Pustaka Umum.

Subramanyam, K.R, 2010,Analisis Laporan Keuangan, Jakarta: Salemba Empat.

Sudana, I Made, 2011,Manajemen KeuanganPerusahaan Teori dan Praktek, Jakarta: Erlangga.

Sunyoto, Danang, 2013,Analisis Laporan Keuangan untuk Bisnis (Teori dan Kasus), Cetakan 1. Yogyakarta : Penerbit CAPS.




DOI: http://dx.doi.org/10.33087/jmas.v5i1.145

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

J-MAS (Jurnal Manajemen dan Sains) Published by Master of Management Program, Faculty of Economics, Batanghari University
Adress: Fakultas Ekonomi, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jmas.unbari@gmail.com


Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.