This study aims to determine the effect of Current Ratio (CR) and Debt to Assets Ratio (DAR) partially and simultaneously on Return On Assets (ROA) in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange (BEI). The sample used in this study amounted to 8 out of 10 companies in the hotel, restaurant, and tourism sub-sector listed on the IDX in the period 2014 - 2017. The sample selection used a purposive sampling technique, in which the researcher set specific provisions tailored to the research objectives. The data analysis technique used is multiple linear regression, classical assumption test, t-test, F test, and coefficient of determination. Based on the simultaneous test, it was found that the variables Current Ratio and Debt to Assets Ratio had a significant effect on Return On Assets in the hotel, restaurant, and tourism sub-sector companies listed on the IDX.
This study aims to determine the effect of capital structure policy and its effect on the rate of return on investment.The population used in this study is a company engaged in the Automotive business group and components on the stock exchange from 2010-2015, totaling 13 Automotive companies and components. While the data analysis technique uses multiple linear regression.Based onThe research obtained results in part that the capital structure policy did not significantly affect the rate of return on investment in the Automotive and Component business groups on the Stock Exchange.
The reason for this study is to decide the impact of Return On Resource and Current Proportion on Profit Payout Proportion with Firm Size as a Directing Variable in Development and Building Organizations. This study uses a kind of helpful investigation that means to separate the association between one variable and another or figure out the effect of free factors on bound. For hypothesis testing is outfitted with different apostatize tests and control break conviction tests. The different relapse test points on a similar premise as a straightforward or numerous connection, that is to say, to see if there is an impact between two factors and whether a moderate variable can direct the connection between two factors. Testing method utilized in this examination is purposive inspecting. The example of the review was picked in light of foreordained measures, from models that still up in the air by 6 organizations that meet the standards. From the consequences of this study demonstrated that there is impact of Return On Resource and Current Proportion to Profit Payout Proportion either to some degree or at the same time. Of the two free factors utilized, there are positive and adverse impacts where the Profit from Resource adversely influences the Profit Payout Proportion on Indonesian development and structures, furthermore, the Ongoing Proportion decidedly affects the Profit Payout Proportion at the development and building organization of Indonesia, then, at that point, from the consequences of this study demonstrated that Firm Size can direct the relationship of Return On Resource for Profit Payout Proportion and Current Proportion to Profit Payout Proportion at the development and building organization of Indonesia.
Buying and selling is a type of economic activity carried out by sellers and buyers that encourages the exchange of property rights to products or services from the hands of the seller into the hands of the buyer. Buying and selling is a necessity for people to survive. The individual needs of life will the exchange be able to be met through a meeting between merchants and buyers in a place called a market. The development of the market is indistinguishable by the turn of events and changes in the way of life of the individual. The relationship of promise and settlement is that the agreement provides a commitment. Covenants are sources of understanding, regardless of different sources. The agreement is also called understanding, arguing that the two meetings agreed to follow up with something. The understanding brought into the contract world, it must be desired by two people or two meetings to enter into the understanding, while the understanding brought into the world of rules is held by the demonstration is contrary to the wishes of the meeting in question. At the point when two individuals hold an agreement, then, at that moment, they hope that between them there is a legitimate commitment agreement. The purpose of this study is to find out the contents of the Contract of Sale, the object of sale and purchase, and the law of buying and selling. This research uses a type of method The approach method used in this study is a normative approach method, because the legal concept used in this study is a positivist legal concept and views the law of an autonomous institution. The type of research used is a descriptive type of research, because this study aims to provide as much detailed data as possible on the implementation of land sale and purchase agreements. The source of data in this study is secondary data and primary data, where secondary data are complete documents related to the sale and purchase of land, while the primary data is direct information obtained from related parties who can provide information directly the data analysis technique in this study was carried out with documentation study techniques, where data collection was obtained from literature studies and field research.
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