PENGARUH TOTAL ASSETS TURNOVER DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Influence Total Asset Turnover and Net Profit Margin Toward Return On Equity of The Company's in The Food and Beverages are Listed On The Indonesia Stock Exchange)

Abstract

This research is performed in order to test the influence of variabel, Total Assets Trunover (TAT), dan Net Profit Margin (NPM) toward Retrun on Equity (ROE). Methodology research as the sample used proposive sampling with criteria as (1) food and beverages companies that listed at JSX who provide financial report during the observation period 2006 - 2010. The financial report include the value of financial ratios to be studied include ROE, TAT, and NPM. Total of 51 samples obtained from 205 firms during the observation period of five years in the manufacturing sector. Total of 12 samples obtained from 18 firms during the observation period of five years in the manufacturing sector. Data analysis with multi linier regression of ordinary least square and hypotheses test used partial t - test, simultan F – test at level of significance 5% and adjusted R square. Empirical evidence show as TAT, and NPM to have positive influence toward ROE of food and beverages companies listed in JSX over period 2006 - 2010 at level of significance 5% (as 0,000% each). While, two independent variabel TAT and NPM to have influence toward ROE at level of significance 5% as 0,000%. Predictable of the four variables toward ROE is 78,3% as indicated by adjusted R square that is 78,3% while the rest 21,7% is affected by other factors is not included into the study model.