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PENGARUH PENJUALAN TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF SALES ON RETURN ON ASSET AT SUB SECTOR FOOD AND BEVERAGES COMPANIES LISTED IN BURSA EFEK INDONESIA Written by: ESTER FENI SINURAT NIM: 1632081 This study aimed to determine the effect of sales on return on assets at Food and Beverages companies listed in Bursa Efek Indonesia,. The method used in this research was descriptive method. The research variables were Sales and Return On Assets. The data used were secondary data from the financial statements. The analysis were descriptive statistics, correlation coefficient analysis, significance test, the coefficient determination, and simple regression analysis. The population used in this study is the company financial statements and samples are the companies listed in Bursa Efek Indonesia in Food and Beverages companies. Based on the results of statistical analysis conducted by the writer, the correlation coefficient of Sales on Return On Assets there is a There is a perfect linear relationship with negative slope. Sales of Return On Asset seen from the value (r) =-0.083, significant value 0.645 > 0.05, Ho accepted and Ha in rejected, which means there is no significant influence between the sales of Return On Asset in the Sub-sector Food and Beverages company from the years 2016 – 2018. Based on statistical analysis, it is known coefficient of determination obtained at 0.7%. This indicates that the sale contributes to Return On Asset (ROA) by 0.7%, while 99.3% influenced by other factors not examined in this study. Keywords : Sales, Return On Assets (ROA)