Pengaruh Perputaran Modal Kerja , Leverage dan Likuiditas terhadap Profitabilitas (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016)

Felany, Indah Ayu (2018) Pengaruh Perputaran Modal Kerja , Leverage dan Likuiditas terhadap Profitabilitas (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Perputaran Modal Kerja, Leverage dan Likuiditas terhadap Profitabilitas. Variabel bebas dalam penelitian ini meliputi Working Capital Turnover (WCT), Debt Ratio (DR), Debt to Equity Ratio (DER), Current Ratio (CR) dan variabel terikatnya yaitu Return on Assets (ROA) dan Return on Equity (ROE). Jenis penelitian yang digunakan adalah explanatory research dengan pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan yaitu purposive sampling sehingga didapat sampel sebanyak 11 perusahaan. Analisis data yang digunakan berupa statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Hasil analisis regresi linier berganda secara simultan menunjukan bahwa variabel Working Capital Turnover (WCT), Debt Ratio (DR), Debt to Equity Ratio (DER) dan Current Ratio (CR) berpengaruh signifikan terhadap Return on Assets (ROA) dan Return on Equity (ROE). Hasil analisis regresi linier berganda secara parsial dengan variabel terikat Return on Assets (ROA) menunjukan bahwa variabel bebas Working Capital Turnover (WCT), Debt to Equity Ratio (DER) dan Current Ratio (CR) berpengaruh signifikan terhadap Return on Assets (ROA), sedangkan Debt Ratio (DR) tidak berpengaruh signifikan terhadap Return on Assets (ROA). Hasil regresi linear berganda secara parsial dengan variabel terikat Return on Equity (ROE) menunjukan bahwa Working Capital Turnover (WCT), Debt Ratio (DR), Debt to Equity Ratio (DER) dan Current Ratio (CR) berpengaruh signifikan terhadap terhadap Return on Equity (ROE). Koefisien diterminasi (R2) variabel terikat Return on Assets (ROA) sebesar 48,8% dan variabel terikat Return on Equity (ROE) sebesar 70,9%.

English Abstract

This study was aimed to know and analyze the effect of Work Capital Turnover, Leverage and Liquidity to Profitability. The independent variables in this research include Working Capital Turnover (WCT), Debt Ratio (DR), Debt to Equity Ratio (DER), and Current Ratio (CR),whilethe independent variables in this research include Return on Assets (ROA) and Return on Equity (ROE). The type of research used was explanatory research with quantitative approach. The population in this research wassub sector of food and beverage companies listed on Indonesia Stock Exchange (BEI). The sampling technique used was purposive sampling,so that obtained 11 sample companies. Data analysis used were descriptive statistic, test of classical assumption, and multiple linear regression analysis. The results of multiple linear regression analysis simultaneously show that the variables of Working Capital Turnover (WCT), Debt Ratio (DR), Debt to Equity Ratio (DER) and Current Ratio (CR) have significant effect on Return on Asset (ROA) and Return on Equity (ROE ). The results of multiple linear regression analysis partially with the dependent variable Return on Assets (ROA) shows that the independent variables of Working Capital Turnover (WCT), Debt to Equity Ratio (DER) and Current Ratio (CR) have significant effect on Return on Assets (ROA), while Debt Ratio (DR) has no significant effect on Return on Assets (ROA). The result of multiple linear regression partially with dependent variable Return on Equity (ROE) shows that Working Capital Turnover (WCT), Debt Ratio (DR), Debt to Equity Ratio (DER) and Current Ratio (CR) have significant effect on Return on Equity (ROE). The termination coefficient (R2) dependent variable Return on Assets (ROA) of 48.8% and the dependent variable Return on Equity (ROE) of 70.9%.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2018/255/051804384
Uncontrolled Keywords: Working Capital Turnover (WCT), Debt Ratio (DR), Debt to Equity Ratio (DER), Current Ratio (CR), Return on Assets (ROA) dan Return on Equity (ROE).
Subjects: 300 Social sciences > 332 Financial economics > 332.6 Investment
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: soegeng sugeng
Date Deposited: 18 Apr 2019 01:13
Last Modified: 25 Oct 2021 03:53
URI: http://repository.ub.ac.id/id/eprint/162935
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