PENGARUH MK, CR, TATO DAN DER PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017
Abstract
This study aims to determine the effect of working capital, current ratio, company activity and company debt ratio on profitability in manufacturing companies listed on the Indonesian Stock Exchange. This research uses quantitative methods. Collecting data used in this study using the documentation method, namely by collecting and recording financial reports. The data source used is secondary data in the form of financial statements of manufacturing companies registered in BEl for the 2015-2017 period which can be obtained through the website w w w .idx.co.id. The sampling technique used was purposive sampling with the number of respondents 5I companies. The data analysis method used is multiple regression linear regression analysis using the SPSS 20 for windows program. The results of the study state that (1) partially working capital has a significant positive effect on profitability, (2) current ratio has no significant effect on profitability, (3) company activity has a significant positive effect on profitability, (4) the company's debt ratio has a significant positive effect on profitability. profitability, (5) simultaneously working capital, current ratio, company activity, and company debt ratio have a significant effect on profitability in manufacturing companies listed on the Indonesian stock exchange.
References
Sugiono, dkk. 2016. Panduan Praktis Dasar Analisa Laporan Keuangan. Jakarta: PT Grasindo
Hery. 2016. Financial Ratio For Business. Jakarta: PT Grasindo, anggota Ikapi Ghozali, Imam. 2013. Aplikasi Analysis Multivariate dengan Program SPSS 21,
Cetakan Ketujuh. Semarang: Penerbit BP-Universitas Diponogoro. Arianti, dkk. 2016. “Pengaruh ROA, ROE, NPM, dan CR Terhadap Return
Saham Pada Perusahaan yang terdaftar di Jakarta Islamic Index (JII)”.
Jurnal I Finance Vol 2, no 02.
Setiawan S. Sundayana, dkk 2017. “Pengaruh Debt to Asset Ratio dan Net Profit Margin Terhadap Return Saham pada Sektor Manufaktur yang Terdaftar di Jakarta Islamic Index Periode 2013-2015”. Jurnal Prosiding Manajemen vol 3, no 02.
Firmansyah. 2017 “Pengaruh ITO, DER, ROA Terhadap Return Saham Pada Kompas 100 di BEI 2013-2015”. Jurnal Wira Ekonomi Mikroskil, vol 7, no 02.
Sampurno Djoko. R dan Putri B.A. Anggun. 2012 “Analisis Pengaruh ROA, EPS, NPM, DER dan PBV Terhadap Return Saham Periode 2007-2009”. Jurnal Diponegoro Business Review vol 1, no 1.
Suantri P.L. Ni, dkk. 2016 “Pengaruh Current Ratio (CR), Debt to Equity Ratio i(DER), Return On Equity Ratio (ROE), Inflasi dan Tingkat Suku Bunga Terhadap Return Saham Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2010-2015”. Jurnal Riset Akuntansi, vol. 06, no. 4.
Syahrial. 2016. “Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE), Total Asset Turnover (TATO), dan Inventory Turnover (ITO) Terhadap Return Saham Pada Perusahaan Sub Sektor Perdagangan Eceran Yang Terdaftar di Bursa Efek Indonesia tahun 2009-2013”. Skripsi Universitas Maritim Raja Ali Haji.
Setiawan S. Sundayana, dkk 2017. “Pengaruh Debt to Asset Ratio dan Net Profit Margin Terhadap Return Saham pada Sektor Manufaktur yang Terdaftar di Jakarta Islamic Index Periode 2013-2015”. Jurnal Prosiding Manajemen vol 3, no 02.
Situs Web:
Situs Bursa Efek Indonesia http://www.idx.co.id Artikel jabar.tribunnews.com 2018
Zulkarnaen, W., & Suwarna, A. (2017). Pengaruh Insentif Terhadap Kinerja Karyawan Di Bagian Mekanik PT. Erlangga Aditya Indramayu. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 1(1), 33-52. DOI: https://doi.org/10.31955/mea.vol1.iss1.pp33-52.
Copyright (c) 2020 Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
