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ANALISIS FIXED ASSETS TURN OVER DALAM MENGUKUR TINGKAT PROFITABILITAS PADA PT. SAMPOERNA AGRO TBK PERIODE 2013-2017
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Institusion
Universitas Muhammadiyah Sukabumi
Author
S, Selvy Febriani
Subject
HB Economic Theory 
Datestamp
2020-03-03 03:44:26 
Abstract :
The research was aimed at finding out how Fixed Assets Turn Over in measuring Profitability level at PT. Sampoerna Agro Tbk in 2013-2017. The object of the research was Fixed Assets Turn Over (FATO) and Return On Assets (ROA). Descriptive method and quantitative approach were applied by means of secondary data analysis with Fixed Assets Turn Over ratio and Return On Assets ratio. The result of descriptive analysis shows that FATO experiences fluctuation which tends to be increasing in 2017 with FATO value amounted to 0.612; meanwhile, ROA experiences fluctuation which tends to be decreasing in 2017 with ROA value is amounted to 3.7%. Based on data analysis by means of FATO ratio and ROA, it can be concluded that Fixed Assets Turn Over does not influence ROA Profitability. The result indicates that the performance of assets management is remains ineffective in generating sales which influence the company?s ROA. 
Institution Info

Universitas Muhammadiyah Sukabumi