Academia.eduAcademia.edu

Figure 4 – uploaded by Gilbert Rely

See full PDFdownloadDownload figure
Hypothesis three is leverage have no effect in profitability and the results in table 4.7 above shows significant value greater than 0.05 (0.725> 0.05) with a regression coefficient of -0.011. However, the significant value of leverage variables greater than 0.05 which explains that the leverage variable is not significant to return on equity so that the rise and fall of leverage does not affect return on equity.

Table 4 Hypothesis three is leverage have no effect in profitability and the results in table 4.7 above shows significant value greater than 0.05 (0.725> 0.05) with a regression coefficient of -0.011. However, the significant value of leverage variables greater than 0.05 which explains that the leverage variable is not significant to return on equity so that the rise and fall of leverage does not affect return on equity.

Related Figures (3)

ee ies.) re ame The sample in this research is manufacturing firm sub sector of consumer goods industry listed in Indonesia Stock Exchange in 2011 to 2015 period. Descriptive sample is presented below; Tht. Ff Thad wbltecan ntiadtted* an Working capital turnover has the lowest value is 0.92 its explain that the funds invested in working capita! rotate by 0.92 times in one year and the highest value of 9.09 and its explains that the funds invested in working capital spins 9.09 times in a year with an average value is 3.5608, meaning that the average value of working capital turnover of consumer goods industry is 3.5608 or 3 times and shows that every Rp1,00, working capital can generate sales of Rp3,00. Fixed asset turnover has the lowest value 1.07 is Gudang Garam in 2011, meaning that funds invested in fixed assets rotate 1.07 times in one year and the highest value is 19.37 is Merck Indonesi< 2013, which means the funds invested in fixed assets rotate as much as 19.37 times in one year. With an average value is 5.7458, it shows that the average fixed asset turnover of the consumer goods industry is 5.7458 or 5 times and shows that every Rp.1,00, fixed assets can generate sales of Rp5,00.
ee ies.) re ame The sample in this research is manufacturing firm sub sector of consumer goods industry listed in Indonesia Stock Exchange in 2011 to 2015 period. Descriptive sample is presented below; Tht. Ff Thad wbltecan ntiadtted* an Working capital turnover has the lowest value is 0.92 its explain that the funds invested in working capita! rotate by 0.92 times in one year and the highest value of 9.09 and its explains that the funds invested in working capital spins 9.09 times in a year with an average value is 3.5608, meaning that the average value of working capital turnover of consumer goods industry is 3.5608 or 3 times and shows that every Rp1,00, working capital can generate sales of Rp3,00. Fixed asset turnover has the lowest value 1.07 is Gudang Garam in 2011, meaning that funds invested in fixed assets rotate 1.07 times in one year and the highest value is 19.37 is Merck Indonesi< 2013, which means the funds invested in fixed assets rotate as much as 19.37 times in one year. With an average value is 5.7458, it shows that the average fixed asset turnover of the consumer goods industry is 5.7458 or 5 times and shows that every Rp.1,00, fixed assets can generate sales of Rp5,00.
Table 2 F requency of Audit Opinion with or without going concern in explanatory Based on table 4.2 above, there are 53 firms (53.5%) of the total firms get non-going concern explanatory paragraph and the rest is 46 firms (46.5%) get going concern explanatory paragraph.
Table 2 F requency of Audit Opinion with or without going concern in explanatory Based on table 4.2 above, there are 53 firms (53.5%) of the total firms get non-going concern explanatory paragraph and the rest is 46 firms (46.5%) get going concern explanatory paragraph.
Related topics:
BusinessFinance Accounting
580 California St., Suite 400
San Francisco, CA, 94104
© 2025 Academia. All rights reserved