TY - JOUR AU - Kartikaningsih, Desi PY - 2013/12/10 TI - PENGARUH DEBT RASIO, CURRENT RASIO, TOTAL ASSETS TURNOVER, SIZE PERUSAHAAN, DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011) JF - Jurnal Akuntansi; Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013 KW - N2 - This study aimed to analyze the effect of Debt Ratio, Current Ratio, Total Assets Turnover ,Size Company, and Net Profit Margin of the Return On Equity. The research data is secondary data in the form of financial statements of manufacturing companies listed on the Stock Exchange during the period 2009-2011. The technique used for sampling using purposive sampling. Techniques used regression analysis, the classical assumption test and hipotesis thesting. From the results of simultaneous analysis indicates that the variable Debt Ratio, Current Ratio, Total Assets Turnover, Size, and Net Profit Margin significant effect on Return On Equity because it has a value of less than 0.00 singifikan singinikan value of 0.05. However, from the analysis of partial Current Ratio variables showed no significant effect on Return On Equity. The magnitude of coefficient of determination (R2) is equal to 55.4%, which means that the independent variables affect Return On Equity of 55.4%, while the remaining 44.6% is influenced by other variables not presente in the study. Keywords : Debt Ratio (DR), Current Ratio (CR), Total Asset Turnover (TATO), size Company, Net Profit Margin (NPM) and Return On Equity (ROE). UR - https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/17