Austin, Jenniffer Brown (2018) PENGARUH CURRENT RATIO, INVENTORY TURNOVER, FIRM SIZE DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN WHOLESALE DAN RETAIL DI BURSA EFEK INDONESIA PERIODE 2013-2016. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh current ratio, inventory turnover, firm size dan debt to equity ratio terhadap profitabilitas pada perusahaan Wholesale dan Retail di Bursa Efek Indonesia (BEI) periode 2013-2016. Penelitian ini menggunakan data perusahaan Wholesale dan Retail yang telah diseleksi menggunakan metode purposive sampling dengan total 92 data selama empat tahun. Data yang digunakan adalah data sekunder berupa laporan keuangan. Hasil penelitian menunjukkan bahwa current ratio memiliki pengaruh negatif dan signifikan terhadap profitabilitas, begitu pula dengan debt to equity ratio memiliki pengaruh negatif dan signifikan terhadap profitabilitas. Sedangkan ukuran perusahaan dan inventory turnover tidak memiliki pengaruh terhadap profitabilitas perusahaan. Pengujian secara simultan menunjukkan bahwa semua variable independen memiliki pengaruh terhadap profitabilitas. Pengujian koefisien determinasi menunjukkan bahwa sebesar 37.4% variabel dependen dapat dijelaskan oleh variabel independen, sedangkan sisanya sebesar 62,8% dijelaskan oleh variabel-variabel lain yang tidak diungkapkan dalam penelitian ini. Kata kunci:, Current Ratio, Inventory Turnover, Firm Size, Debt To Equity Ratio dan Profitabilitas. Abstract: The purpose of this empirical research is to obtain empirical evidence about the influence of current ratio, inventory turnover, firm size and debt to equity ratio on profitability on company Wholesale and Retail listed on the stock exchange from 2013-2016. This research uses data Wholesale and Retail that were selected using purposive sampling method for a total of 92 data in four years. The data used in this research are secondary data in the form of financial statements. The results show that current ratio has an effect negative and significant to profitability,and also same as debt to equity ratiohas an effect negative and significant to profitability. Whereas firm size and inventory turnover does not affect to profitability. Simultaneously, the testing shows all of independent variable have a significant impact on the profitability. Testing results show that the coefficient of determination of 37,4% dependen variable is affected by the independent variable, while the remaining 62,8% is explained by other variables. Keywords: Current Ratio, Inventory Turnover, Firm Size, Debt To Equity Ratio and Profitability.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 03 May 2021 06:10 |
| Last Modified: | 19 Jun 2023 07:38 |
| URI: | http://repository.untar.ac.id/id/eprint/27144 |
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