Pengaruh Pertumbuhan Penjualan dan Modal Kerja Terhadap Return On Asset (Studi Empiris Pada Industri Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

ABSTRACT
The purpose of this study was to prove the effect of sales growth and working capital
on the Return On Asset of textile and garment industry companies listed on the
Indonesia Stock Exchange. The research was conducted with an associative
quantitative method approach. The research data used comes from the financial
statements of the companies under study for the years 2015-2019. The data was
obtained by accessing the official website of the Indonesia Stock Exchange for the 7
companies sampled. The method of analysis was carried out by multiple linear
regression, partial test, simultaneous test and determination test. The results showed
that sales growth has a negative and insignificant effect on the Return On Assets of
textile and garment companies. Working capital has a positive and insignificant effect
on the Return On Asset of textile and garment companies. And simultaneously, sales
growth and working capital has a positive and insignificant effect on the Return On
Assets of textile and garment companies listed on the Indonesia Stock Exchange for
2015-2019. The strength of the effect of sales growth and working capital on Return
On Assets is 7,7%.
Keywords: Sales Growth, Working Capital, Return On Assets