PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP RETURN ON ASSETS RUMAH SAKIT PERTAMINA BALIKPAPAN PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP RETURN ON ASSETS RUMAH SAKIT PERTAMINA BALIKPAPAN
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Fice Handayani, Raja Vanaldo Boang, Yulinda Wulandari
ABSTRACT
This research aims to determine the influences of current ratio, debt to equity ratio, and net profit margin to return on assets Rumah Sakit Pertamina in Balikpapan.
Return on assets as the dependent variable and current ratio (X1), debt to equiy ratio (X2), and net profit margin (X3) as the independent variables. Data analysis was perfomed using multiple regression models,the assumption method with the classical test. Hypothesis testing using t test. The regression results are obtained by the regression equation as follows, Y = -0.088 +0.110 X1 – 0.015 X2 + 1.201 X3 +ei. Hypothesis test results with the t test show that the independent variable current ratio and net profit margin have an influence on return assets and the variable that has the dominant effect is the net profit margin which produces the largest tcount of 3.016 and the smallest significance level of 1.3%, so the hypothesis in this study is accepted
Keywords : current ratio, debt to equity ratio, net profit margin and return on assets
ABSTRAK
Published: 2019-04-15
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Sources:
- Claubaugh, G.K. &Rozycki, E.G. (2001).
- PeraturanMenteriPendidikanNasionalNomor 17 Tahun 2010 tentangPencegahandanPenanggulanganPlagiat di PerguruanTinggi
- The Merriam-Webster Online Dictionary
- http://www.stie-balikpapan.ac.id/webmail
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ISSN 2252-4835 (p)
ISSN 2597-7474 (e)
References
margin to return on assets Rumah Sakit Pertamina in Balikpapan.
Return on assets as the dependent variable and current ratio (X1), debt to equiy ratio (X2), and
net profit margin (X3) as the independent variables. Data analysis was perfomed using multiple regression
models,the assumption method with the classical test. Hypothesis testing using t test.
The regression results are obtained by the regression equation as follows, Y = -0.088 +0.110 X1
– 0.015 X2 + 1.201 X3 +ei. Hypothesis test results with the t test show that the independent variable current
ratio and net profit margin have an influence on return assets and the variable that has the dominant
effect is the net profit margin which produces the largest tcount of 3.016 and the smallest significance level
of 1.3%, so the hypothesis in this study is accepted