Faktor Keuangan dan Return on Asset melalui Debt Equity Ratio

The purpose of this study is to determine the effect of the Current Ratio, Debt Turnover Ratio, Inventory Turnover Ratio, Total Asset Turnover Ratio and Debt to Equity Ratio to the Ratio of Return on Assets. The sample used was 12 automotive sub-sector companies and components that met the criteria for the distribution of 2011-2018. The method of collecting data using purposive sampling method. Data is obtained from annual reports that are listed on the Indonesia Stock Exchange. The analytical tool used in this study uses multiple linear regression analysis. The results of this study indicate that the Current Ratio and Total Asset Turnover Ratio have a significant positive effect on the ratio of return on assets. Variable Accounts Receivable Ratio and Debt to Equity Ratios have a significant negative effect on the ratio of return on assets. Based on path analysis and the Sobel Test, it can be concluded that the debt to equity ratio only mediates the effect of the Current Ratio to the Ratio of return on assets

PENGARUH UKURAN PERUSAHAAN, DEBT DEFAULT, OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN PERIODE 2013 -2015

abstrak This study was aimed to examine the effect of company’s size, debt default , and the prior year’s audit opinion on going concern audit opinion. The population in this study were manufacturing companies that listed on the Indonesia Stock Exchange (BEI) in 2013 until 2015. Sample was determined by the method of purposive sampling. Hypotesis testing on this research was done by the logistic regression analysis. The research prove that company’s size a significant effect to going concern opini . debt default and opinion shopping no significant effect to going concern opini keywords:company’s size, debt default, opinion shopping, going concern audit opin