Hutagalung, Roy Pardamean (2017) Pengaruh Financial Leverage Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015). Sarjana thesis, Universitas Brawijaya.
Abstract
Perusahaan memiliki tujuan untuk memaksimalkan nilai perusahaan dan memperoleh laba. Nilai perusahaan tercermin dari nilai pasar sahamnya. Upaya perusahaan dalam menciptakan laba membutuhkan pengelolaan sumber dana yang baik. Sumber dana dapat berasal dari luar (ekstern) yang berupa modal sendiri dan hutang. Penggunaan hutang sebagai sumber dana perusahaan diharapkan dapat meningkatkan laba perusahaan. Tujuan penelitian ini untuk mengetahui pengaruh financial leverage terhadap profitabilitas perusahaan. Penelitian ini menggunakan metode kuantitatif dengan penelitian penjelasan (explanatory research). Penelitian ini menjelaskan hubungan antara variabel Debt Ratio (DR), Debt to Equity Ratio (DER), dan Time Interest Earned Ratio (TIER) terhadap Return on Equity (ROE). Data yang diperoleh berasal dari situs www.idx.co.id. Populasi dalam penelitian ini yaitu perusahan manufaktur sektor industri dasar dan kimia sub sektor logam dan sejenisnya yang terdaftar di BEI periode 2013-2015. Teknik pengambilan sampel dilakukan dengan purposive sampling yang kemudian ditetapkan 13 perusahaan sebagai sampel. Analisis data yang digunakan adalah Analisis Statistik Deskriptif, dan Analisis Statistik Inferensial. Analisis data dilakukan dengan bantuan aplikasi IBM SPSS Statistic 22. Hasil penelitian ini menunjukkan bahwa secara bersama-sama, variabel independen Debt Ratio (DR), Debt to Equity Ratio (DER), dan Time Interest Earned Ratio (TIER) berpengaruh signifikan terhadap Return on Equity (ROE). Hasil penelitian ini menunjukkan secara parsial TIER berpengaruh signifikan terhadap ROE. Hasil tersebut menyatakan bahwa pergerakan ROE dipengaruhi secara nyata oleh TIER. Variabel DR dan DER secara parsial tidak berpengaruh signifikan terhadap ROE yang berarti pergerakan ROE secara nyata tidak dipengaruhi oleh DR dan DER.
English Abstract
The company has a goal to maximize company value and earn profit. The value of the company is reflected in its stock market value. The company's efforts in creating profit require good fund management. Source of funds can come from outside (extern) in the form of own capital and debt. The use of debt as a source of company funds is expected to increase company profits. The purpose of this study is to determine the impact of financial leverage on company profitability. This study uses quantitative method with explanatory research. This study describes the relationship between Debt Ratio (DR), Debt to Equity Ratio (DER), and Time Interest Earned Ratio (TIER) variables to Return on Equity (ROE). Data obtained from the site www.idx.co.id. The population in this study is manufacturing company of basic industry sector and chemical subsector of metals that listed in Indonesia Stock Exchange for the period of 2013- 2015. The sampling method was done with purposive sampling which then determined 13 companies as sample. The data analysis used Descriptive Statistical Analysis and Inferential Statistical Analysis. Data analysis was performed with the help of IBM SPSS Statistic 22 application. The result of this study indicates that simultaneously, independent variables of Debt Ratio (DR), Debt to Equity Ratio (DER), and Time Interest Earned Ratio (TIER) have a significant impact on Return on Equity (ROE). The result also indicates that TIER partially have a significant impact on ROE. These results state that the movement of ROE is significantly influenced by TIER. DR and DER variables partially have no significant impact on ROE, which means the movement of ROE is not significantly influenced by DR and DER.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/1286/051801703 |
| Uncontrolled Keywords: | Debt Ratio (DR), Debt to Equity Ratio (DER), dan Time Interest Earned Ratio (TIER), Return on Equity (ROE) |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.6 Investment > 332.63 Specific forms of investment |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 27 Mar 2018 07:11 |
| Last Modified: | 26 Oct 2021 04:27 |
| URI: | http://repository.ub.ac.id/id/eprint/9027 |
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