The Determinations Of Return
On Equity In The Food And Baverage Industry In Indonesia Stock Exchange
Description:
This study
aims to determine the influence of Financing Leverage Multiplier (FLM), Total
Asset Turnover (TATO), Operating Profit Margin (OPM), Interest Burden (IB), and
Tax Burden (TB) toward Return on Equity (ROE). The type of research is
explanatory causality and using secondary data. This study set out five years
from 2011-2015. Purposive sampling technique used in the sampling and uses 18
companies from all over the food and beverage companies in Indonesia. The 70
data obtained from financial statements at 18 the food and beverage companies.
Data analysis with multiple regression, hypotheses test used partial t – test
and F – test at level of significance 5% . The results of this study indicate
that: partially (1) Financial Leverage Multiplier (FLM) has positif significant
influence toward Return on Equiy (ROE), (2) Total Assets Turnover (TATO) has
positif significant influence toward Return on Equiy (ROE), (3) Operating
Profit Margin (OPM) has positif significant influence toward Return on Equiy
(ROE), (4) Interest Burden (IB) have positive significant influence toward
Return on Equiy (ROE), and (5) Tax Burden (TB) have negatif influence and
insignificant toward Return on Equity.
Author:
1. Nurjannah Endah Rahayu
2. Eva Cahaya Reski
3. Sugiyanto
Source:
International
Conference on Recent Innovation 2018
https://www.scitepress.org/Papers/2018/99526/99526.pdf
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