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ABSTRACT : The purpose of this research is to analysis the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return On Equity (ROE) in Pharmaceuticals Company listed in Indonesia Stock Exchange in 2013-2018.
The research methodology used is quantitative method with panel data (cross section and time series) and secondary data of financial statement obtained from Indonesia Stock Exchange. Sampling Technique used is purposive sampling with annual data for period 2013 to 2018. The data analysis technique used is multiple linier regression to test for normality, classic assumption test (multicollinearity test, autocorrelation test and heteroscedasticity test) and test hypothesis t-statistic to examine the partial regression coefficient and f-statistic to examine the effect simultaneous with a significance level of 5%.
The result of this study indicates that independent variable Current Ratio (CR), Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) simultaneously had a significant corellation to the dependent variable is Return On Equity (ROE). Meanwhile, partially Current Ratio (CR) has negative effect but not significant effect on Return On Equity (ROE). While Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) have positive effect and significant on Return On Equity (ROE).