PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PERPUTARAN MODAL KERJA, DAN PERIODE PENANGGUHAN UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

JACQUELINE A, THERESIA (2019) PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PERPUTARAN MODAL KERJA, DAN PERIODE PENANGGUHAN UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh ukuran perusahaan, likuiditas, solvabilitas, perputaran modal kerja, dan periode penangguhan utang terhadap profitabilitas. Dalam penelitian ini ukuran perusahaan diukur dengan firm size (SIZE), likuiditas diukur dengan current ratio (CR), solvabilitas diukur dengan debt to asset ratio (DAR), perputaran modal kerja diukur dengan working capital turnover (WCT), dan periode penangguhan utang diukur dengan payable deferral period (PDP). Metode pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang digunakan berjumlah 36 perusahaan sektor industri barang konsumsi yang terdaftar di BEI tahun 2015-2017 yang memenuhi kriteria yang ditetapkan. Metode analisis yang digunakan adalah analisis regresi linear berganda. Program yang digunakan untuk mengolah data penelitian adalah Eviews 10. Hasil penelitian menunjukkan bahwa perputaran modal kerja (WCT) berpengaruh signifikan negatif terhadap profitabilitas. Di sisi lain, ukuran perusahaan (SIZE), likuiditas (CR), solvabilitas (DAR), dan periode penangguhan utang (PDP) tidak berpengaruh secara signifikan terhadap profitabilitas. Kata Kunci: Return on Asset (ROA), Firm Size (SIZE), Current Ratio (CR), Debt to Asset Ratio (DAR), Working Capital Turnover (WCT), Payable Deferral Period (PDP) This research was conducted to determine the effect of company size, liquidity, leverage, working capital turnover, and the period of debt deferral to profitability. In this study company size is measured by firm size (SIZE), liquidity is measured by current ratio (CR), solvency is measured by debt to asset ratio (DAR), working capital turnover is measured by a working capital turnover (WCT), and the debt deferment period is measured with the payable deferral period (PDP). The sampling method used was purposive sampling. The number of samples used is 36 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017 that meet the specified criteria. The analytical method used is multiple linear regression analysis. The program used to process research data is Eviews 10. The results of the study show that working capital turnover (WCT) has a significant negative effect on profitability. On the other hand, company size (SIZE), liquidity (CR), solvency (DAR), and the period of debt deferral (PDP) did not significantly influence profitability. Keywords: Return on Asset (ROA), Firm Size (SIZE), Current Ratio (CR), Debt to Asset Ratio (DAR), Working Capital Turnover (WCT), Payable Deferral Period (PDP

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 07 Jan 2022 11:51
Last Modified: 07 Jan 2022 11:51
URI: http://repository.untar.ac.id/id/eprint/33514

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