PENGARUH RASIO LANCAR, RASIO UTANG TERHADAP EKUITAS DAN MARGIN LABA BERSIH TERHADAP TINGKAT PENGEMBALIAN EKUITAS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)

Abstract

This research is issued by the phenomenon of gaps in Jakarta Islamic Index focused on Non-Cyclical Consumer Sector Companies for the 2016-2020 period. The aims on this research is to determine effect of Current Ratio (CR), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on firm’s Return On Equity (ROE). This research is a field research with a quantitative approach. In this research using all of Non-Cyclical Sektor stocks listed on the Jakarta Islamic Index for the 2016-2020 period to be a population. The data collection from annual financial reports that published in 2016 to 2020. While the analysis technique used is Multiple Linear Regression analysis. Based on the tests carried out, result of t-test shows that CR, DER and NPM as partiality have a significant effect to ROE doe to the significance level is less than 0,05, which is 0,000, 0,000 and 0,000. Simultane ous test results (f test) show that the CR, DER and NPM together have a significant effect on Return On Equity, by reason of significance level is less than 0,05, which is 0,000.