Khuana, BenedictusR (2011) Pengaruh Variabel-Variabel dalam Struktur Keuangan dan Pengelolaan Aktiva terhadap Profitabilitas (Studi pada Perusahaan Real Estate and Property yang Listing di Bursa Efek Indonesia). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menjelaskan tentang besarnya pengaruh dan derajat signifikansi korelasi variabel independen Debt Ratio, Debt to Equity Ratio, Long term debt to Equity Ratio, Inventory Turn Over, Receivable Turn Over, Fixed Assets Turn Over, dan Total Assets Turn Over secara bersama sama dan secara sendiri-sendiri terhadap Return on Assets dan Return On Equity sebagai ukuran profitabilitas perusahaan Real Estate & Property yang go public. Penelitian yang dilakukan mengikuti filosofi pendekatan mainstream atau mengikuti paradigma positivist yang disebut juga pendekatan kuantitatif dan termasuk jenis penelitian penjelasan atau exsplanatory research melalui pengujian hipotesis. Jumlah sampel perusahaan yang diteliti sebanyak 12 perusahaan atau 23,53 % dari jumlah populasi sebanyak 51 perusahaan sudah bersifat representatif atau sudah mewakili populasi. Metode analisis data meliputi analisis rasio keuangan dilanjutkan analisis deskriptif untuk mendeskripsikan variabel independen maupun dependen dan yang terakhir analisis statistik inferensial. Hasil dari analisis rasio keuangan sebagai dasar analisis statistik deskriptif, sedangkan hasil analisis deskriptif sebagai dasar melakukan analisis statistik inferensial. Dalam analisis statistik inferensial menerapkan metode analisis persamaan multi regresi linier (multiple regression analysis). Hasil analisis data dan pengujian hipotesis menunjukkan bahwa dari tujuh (7) variabel independen secara bersama mempunyai kontribusi atau pengaruh besar dan korelasinya signifikan terhadap perubahan ROA dan ROE sebagai ukuran profitabilitas Kinerja Keuangan. Hasil ini berarti variabilitas ROA yang dapat dijelaskan oleh tujuh variabel independen secara bersama sebesar 65,00 %, sedangkan sisanya 35,00% dijelaskan oleh variabel independen lain. Dan untuk ROE yang dapat dijelaskan oleh tujuh variabel Independen secara bersama sebesa 46,90 % sedangkan sisanya 33,10 % dijelaskan oleh variabel independen lain. Derajat keeratan hubungan atau korelasi signifikansinya secara simultan tinggi sekali yaitu ROA sebesar 0,000. Dan ROE sebesar 0,000. Hipotesis pertama dapat terbukti kebenarannya atau didukung data empiris. Variabel independen Debt Ratio, Debt to Equity Ratio, Long term Debt to Equity Ratio, Inventory Turn Over, Receivable Turn Over, Fixed Assets Turn Over, dan Total Assets Turn Over secara sendiri-sendiri mempunyai pengaruh yang bervariasi, begitu juga tingkat signifikansi korelasinya terhadap Return on Assets dan Return On Equity. Terhadap ROA , dari tujuh (7) variabel independen terbukti empat (4) variabel atau 57,14 % mempunyai pengaruh yang besar dan korelasinya signifikan terhadap Return on Assets, dan hanya ada tiga ( 3 ) variabel yaitu DER, LDER, dan RTO yang mempunyai pengaruh rendah dan korelasinya tidak signifikan, sehingga hipotesis kedua dapat terbukti kebenarannya atau didukung data empiris. Terhadap ROE, dari tujuh (7) variabel independen terbukti lima (5) variabel atau 71,42 % mempunyai pengaruh yang besar dan korelasinya signifikan terhadap Return on Equity, dan hanya ada dua (2) variabel yaitu LDER dan RTO yang mempunyai pengaruh rendah dan korelasinya tidak signifikan.
English Abstract
This research objective is to describe effect and significance degree of independent debt ratio variable correlations. Debt to Equity Ratio, Long Term debt to Equity Ratio, Inventory Turn Over, Receivable Turn Over, Fixed Assets Turn Over, and Return on Equity as measurement of go public Real Estate & Property Company. research follows mainstream approach philosophical or positivist paradigm as called also quantitative approach and including explanatory research trough hypo sis test. Total company samples researched are 12 companies or 23.53% from total populations as 51 companies that have been representative or already representing populations. Data analysis method includes financial ratio analysis to be continued with descriptive analysis to describe both independent or dependent variables and finally inferential statistical analysis. Result of financial ratio analysis as descriptive statistical analysis basic, while descriptive analysis result is a basic to do inferential statistical analysis. In inferential statistical analysis applies multiple linear regression analysis. Data analysis and hypo sis test result showed that from seven independent variables entirely have contribution or great effect and correlation being significant for ROA and ROE changing as profitability measurement of financial performance. This result is meant ROA variability could be explained by seven independent variables entirely as 69.20%, while remaining is 30,80% to be defined by o r independent variable. For ROE can be explained by seven independent variables entirely as 53.20%, while remaining is 46.80% are defined by o r independent variable. Relationship average degree or significance correlation simultaneously is very high, that is ROA as 0,000 and ROE is 0,000. first hypo sis can be evidenced of its truth or it is supported by empirical data. Independent variable of Debt Ratio, Debt to Equity Ratio, Long Term Debt to Equity Ratio, Inventory Turn Over, Receivable Turn Over, Fixed Assets Turn Over, and Total Assets Turn Over partially each have various effects. It is also its significance correlation level for Return on Assets and Return on Equity for ROA, from seven independent variables are proofed four variables or 57.14% have great effect and its correlation is significant for Return on Assets, and only three variables, se are DER, LDER, and RTO which has small effect and its correlation is insignificant. n second hypo sis can be evidenced of its rightness or it is supported by empirical data. For ROE from seven independent variable are proofed that five variables or 71.42% have great effect and its correlation is significant for Return on Equity, and re is only two variables, se are LDER and RTO having low effected and its correlation is insignificant.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/658.15/KHU/p/041200037 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management |
| Divisions: | S2/S3 > Magister Ilmu Administrasi Publik, Fakultas Ilmu Administrasi |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 24 Aug 2012 09:42 |
| Last Modified: | 24 Aug 2012 09:42 |
| URI: | http://repository.ub.ac.id/id/eprint/159337 |
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