Pengaruh Current Ratio, Debt To Equity, Total Asset Turnover dan Inventory Turnover terhadap Return On Equity dengan Kepemilikan Institusional sebagai Variabel Moderating pada Perusahaan Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to prove empirically whether the Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Inventory Turnover Inventory Turnover Return on Equity effect on partially and simultaneously on Retail Trade Company in Indonesia and to prove empirically whether institutional ownership moderate the relationship between Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Inventory Turnover Return on Equity Retail Company in Indonesia. This research , was conducted on Retail Trade Company listed on the Indonesia Stock Exchange that publish financial statements for 2009-2013 with a total population of 22 (twenty two) companies. Samples taken in this study there were 11 samples in Retail Trade Company listed on the Indonesia Stock Exchange. In this study the type of data used are secondary data derived and published in the Indonesia Stock Exchange (BEi). Techniques used for data collection documentation. The tools used in this research is multiple linear regression. This study concluded that partial Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Inventory Turnover significant effect on Return on Equity. Simultaneously Current Ratio, Debt To Equity Ratio, Total Asset Turnover Inventory Turnover and Institutional Ownership significantly affect the return on equity. Institutional ownership does not affect the relationship between the Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Inventory Turnover on Return on Equity and Institutional Ownership is not moderating variables.