TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 5, November 2014, Hlm. 117-132

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

MUNGNIYATI

STIE Trisakti
mungniyati@stietrisakti.ac.id

 

PDF File

Official URL:
http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The objective of this research is to investigate and explain the impact of short term debt, long term debt, firm size, sales growth, cash conversion cycle, total asset turnover, and debt to equity on profitability (ROE). Population in this research is all manufacturing companies listed in Indonesia Stock Exchange during 2009-2012. Samples are obtained through purposives sampling method, in which only 78 of the manufacturing companies listed in Indonesia Stock Exchange meet the sampling criteria and are used as the samples. Multiple regression analysis and hypothesis testing are used as the data analysis method in this research. Based on hypothesis testing,it shows that a negative relationship between i) short term debt and profitability and ii) long term debt and profitability; a positive relationship between firm size, sales growth, total asset turnover, debt to equity on profitability (ROE). On the other side, it shows that cash conversion cycle do not affect profitability (ROE).

Keyword :Profitabilty (ROE), Short term debt, Long term debt, Firm Size, Sales Growth, Cash Conversion Cycle, Total Asset turnover, Debt to Equity.
 
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