Pengaruh Rasio Likuiditas dan Rasio Aktivitas Terhadap Return On Assets Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2020

The purpose of this study was to determine the effect of liquidity ratios and activity
ratios on return on assets. The problem in this research is the finding pf inconsistencies
between theory and the phenomena behind the change in return on assets. The data
analysis method used in this study is multiple linear regression analysis assumption test
and hypothesis testing. Based on the results of the study it is known that the current
ratio has no effect negative on return on assets, quick ratio has an effect positive on
return on assets, receivable turnover ratio has no effect negative on return on assets
and total assets turnover ratio has no effect negative on return on assets. As for the
effect of current ratio, quick ratio, receivable turnover ratio and total assets turnover
ratio have a simultan effect on return on assets.