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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 3, November 2013, Hlm. 125-136

FAKTOR – FAKTOR YANG MEMPEGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA

FRISKA FIRNANTI

STIE Trisakti
friska@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR – FAKTOR YANG MEMPEGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA

ABSTRACT:

The objectives of this study are to obtain empirical evidence and test the factors that affect profitability. The factors are total debt to total asset, short term debt to total asset, days of inventory, days of receivables, days of working capital, sales growth, firm size, and current ratio. This re- search used 61 samples manufacturing firm which listing in Indonesia Stock Exchange during year 2009 until 2012. There are selected with purposing sampling method. Hypothesis tested by using multiple regression analysis. The result of this study show that days of receivables and firm size affected profitability. But, total debt to total asset, short term debt to total asset, days of inventory, days of working capital, sales growth, and current ratio did not affect profitability.

Keyword :Asymmetric Information Theory, Signaling Theory, Agency Theo- ry, Trade of Theory, Pecking Order Theory. Profitability, Total Debt to Total Asset, Short Term Debt to Total Asset, Days of In- ventory, Days of Receivables, Days of Working Capital, Sales Gro
 
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