PENGARUH CURRENT RATIO, INVENTORY TURNOVER & RECEIVABLE TURNOVER TERHADAP RETURN ON ASSET (ROA) PT. HERO SUPERMARKET, TBK PERIODE TAHUN 2008 – 2017

This research discussed about the current ratio, inventory turnover, and accounts receivable turnover for asset returns at PT. Hero Supermarket for the period 2008-2017. The purpose of this research is find how much influence the Current Ratio, Inventory Turnover and Receivable Turnover on the growth of Return On Assets generated by the company.
PT. Hero Supermarket, Tbk February 2018. Comparative and conclusive descriptive method. The analytical method used is SPSS version 22, linear regression equation: Ŷ = 0.019 - 0.021 X1 - 0.002 X2 + 0.001 X3 for PT. Hero Supermarket, Tbk. The coefficient of determination = 44% at PT. Hero supermarket, Tbk, meaning that the change in return on assets by 44% is influenced by the current ratio, inventory turnover, and receivable turnover. T-test yields sigma value 0.043> 0.05 for current ratio, 0.001 <0.05 for inventory turnover and 0.000 <0.05 for receivable turnover at PT. Hero Supermarket, Tbk. The F-test obtained a value of 9,416 with a significant level of 0,000 <0,05 at PT. Hero supermarket, Tbk, therefore, the current ratio, inventory turnover, and receivable turnover have a considerable influence on the growth of return on assets at PT. Hero Supermarket Tbk.

Referensi: 16 buku, 5 jurnal, 4 situs web. Penasihat Penelitian: Mulyono Yusuf, Kaswandi Z.
Keywords: Current Ratio, Inventory Turnover, Receivable Turnover, and Return On Assets.