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Analisis Pengaruh Return on Net Operating Assets, Asset Turnover, Profit Margin Beserta Perubahannya dan Growth in Net Operating Assets terhadap Perubahan Profitabilitas Tahun Berikut
Journal of Accounting & Management Research UIB (2008)
  • Teddy Jurnali, Universitas Internasional Batam
Abstract
This study aims to analyze the effect of growth in net operating assets and return on net operating assets of the change in return on net operating assets on following year. In addition, this study also wanted to know whether DuPont analysis that separates the return on net operating assets into asset turnover and profit margins as well as change in return on net operating assets to change in asset turnover and change in profit margin is useful in predicting the change in return on net operating assets following year.
This study used 102 non-financial companies listed in Indonesia Stock Exchange (BEI) in the year 2002-2006. Testing was conducted using linear regression methods. This study uses return on net operating assets, asset turnover, profit margins and its amendments and the growth in net operating assets as the independent variable and the change in return on net operating assets next year as the dependent variable.
The results showed that the return on net operating assets and growth in net operating assets have a significant influence, but the change in return on net operating assets no significant effect on change in return on net operating assets following year. In addition, asset turnover and profit margin and its amendments also had no significant effect.
Keywords
  • ROA,
  • Disaggregation of ROA,
  • Asset Turnover,
  • Profit Margin,
  • Future Profitability.
Publication Date
December 2, 2008
Citation Information
Teddy Jurnali. "Analisis Pengaruh Return on Net Operating Assets, Asset Turnover, Profit Margin Beserta Perubahannya dan Growth in Net Operating Assets terhadap Perubahan Profitabilitas Tahun Berikut" Journal of Accounting & Management Research UIB Vol. 3 Iss. 2 (2008) p. 16 - 27 ISSN: 1907-6487
Available at: http://works.bepress.com/teddy-jurnali/10/