Skripsi S1
Determinan Profitabilitas pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018
Abstrak
Tujuan dari penelitian ini untuk menganalisis pengaruh current ratio, total asset turnover, sales growth, dan ukuran perusahaan terhadap profitabilitas pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Populasi dalam penelitian ini meliputi semua perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2018 yang berjumlah 52 perusahaan. Pemilihan sampel dilakukan berdasarkan metode purposive sampling, yaitu pemilihan sampel perusahaan selama periode penelitian berdasarkan kriteria tertentu sehingga diperoleh sampel sebanyak 28 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu sofware IBM SPSS 22. Dalam penelitian ini profitabilitas diukur dengan Return on Asset (ROA). Uji hipotesis dalam penelitian ini menggunakan uji statistik (t), uji F dan koefisien determinasi. Hasil penelitian menunjukan bahwa secara simultan current ratio, total asset turnover, sales growth, dan ukuran perusahaan berpengaruh signifikan terhadap profitabilitas. Secara parsial, hanya current ratio dan ukuran perusahaan yang berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan total asset turnover dan sales growth tidak berpengaruh terhadap profitabilitas. Berdasarkan nilai Adjusted R Square dalam penelitian ini, variabel independen current ratio, total asset turnover, sales growth, dan ukuran perusahaan berkonstribusi sebesar 48,5% terhadap profitabilitas.Kata kunci : profitabilitas (ROA), current ratio, total asset turnover, sales growth dan ukuran perusahaa
Abstract
The purpose of this study was to analyze the effect of current ratio, total asset turnover, sales growth, and company size on profitability in companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period of 2016-2018. The population in this study includes all companies in the consumer goods industry sector, amounting to 52 companies. The sample selection is done based on purposive sampling method, namely the selection of company samples during the study period based on certain criteria so that a sample of 28 companies is obtained. Data analysis method used in this study is multiple linear regression analysis with IBM SPSS 22 software tools. In this study profitability is measured by Return on Assets (ROA). Hypothesis testing in this study uses the t test, F test, and the coefficient of determination. In addition, this study also uses a classic assumption test which consists of a normality test, a multicollinearity test, a heteroscedasticity test, and an autocorrelation test. The results showed that simultaneous current ratio, total asset turnover, sales growth, and company size significantly influence profitability. Partially, only the current ratio and company size have a positive and significant effect on profitability, while total asset turnover and salesgrowth have no effect on profitability. Based on the Adjusted R Square value in this study, the independent variable current ratio, total asset turnover, sales growth, and company size contribute 48.5% to profitability.
Keywords: profitability (ROA), current ratio, total asset turnover, sales growth and company size.
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