TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 6, November 2013, Hlm. 93-106

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

RUTJI SATWIKO

STIE Trisakti
rutji@stietrisakti.ac.id

 

PDF File

Official URL:
http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this study is to investigate the effect of working capital management, firm size, sales growth, debt ratio, tax, and tangibility to profitability of manufacturing companies. Population in this study is manufacturing companies which listed in Indonesia Stock Exchange (BEI) from 2009 to 2012. Sample was taken using purposive sampling method and 73 companies was selected as the sample for this research. The data used in this study is obtained from financial statements of the listed manufacturing companies in Indonesia over the four years. Multiple regression analysis is used in this study. The result finding that there are five variables which have effect on return on assets and only one variable, sales growth which have no effect on return on assets. These result shows that cash conversion cycle, firm size, and tax ratio have a positive significant effect, and debt ratio and tangibility have a negative significant effect on return on assets.

Keyword :Profitability, Financial Ratios, Firm Size, Cash Conversion Cycle
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team