PENGARUH EFISIENSI PERPUTARAN MODAL KERJA, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI MANUFAKTUR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019)

MAGHFIRA, MUTIARA (2021) PENGARUH EFISIENSI PERPUTARAN MODAL KERJA, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI MANUFAKTUR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019). Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengaruh efisiensi perputaran modal kerja, leverage dan ukuran perusahaan terhadap profitabilitas. Populasinya adalah perusahaan industri manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) dan menerbitkan laporan keuangan periode 2015- 2019. Sampel ditentukan dengan teknik purposive sampling,dengan kriteria tertentu dan diperoleh sampel sejumlah 11 perusahaan. Penelitian ini menggunakan jenis penelitian kuantitatif yang diukur dengan metode regresi linier berganda dengan menggunakan Software E-views 10. Hasil penenelitian menyatakkan bahwa efisiensi perputaran modal kerja (WCT) tidak berpengaruh signifikan terhadap profitabilitas (ROA) karena perputaran modal kerja (WCT) kurang berkontribusi terhadap laba bersih perusahaan, leverage (DER) berpengaruh positif signifikan terhadap profitabilitas (ROA) karena apabila (DER) meningkat maka beriringan dengan nilai (ROA) yang meningkat pula dan ukuran perusahaan (Firm Size) tidak berpengaruh signifikan terhadap profitabilitas (ROA) karena besar atau kecilnya ukuran perusahaan (Firm Size) tidak dapat menjelaskan atau tidak dapat memprediksi keadaan profitabilitas (ROA) apakah akan meningkat ataupun menurun . Kata kunci: Efisiensi Perputaran Modal Kerja, Leverage, Ukuran Perusahaan, Profitabilitas. The purpose of this study aimed to determine the effect of efficiency working capita turnover, leverage and company size on profitability. The population is company of manufacturing tekstil and garment industry sectors listed on the stock exchanges of indonesia and publishes financial reports in 2015-2019. Samples were determined using purposive sampling techniques, with the specified criteria, the number of samples this obtained are as many as 11 companies. This research uses quantitative which is measured using multiple linear regression method using Software Eviews 10. The results of this study show that efficiency working capital turnover (WCT) has no significant effect on profitability (ROA) because working capital turnover (ROA) contributed less to the company’s net income, leverage (DER) has a positive effect significantly to the profitability (ROA) because if (DER) increases then along with the value (ROA) which also increases, and the size of the company (Firm Size) has no significant effect on profitabillity (ROA) because the size of the company (Firm Size) can’t explain or can’t predict the state of profitability (ROA) whether will increases or decreases. Keywords: Efficiency Working Capital Turnover, leverage, Company Size, Profitability

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNURYATI, TUTTY0321056501Tutty_nuryati@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Mrs Mutiara Maghfira
Date Deposited: 31 Dec 2021 03:50
Last Modified: 31 Dec 2021 03:50
URI: http://repository.stei.ac.id/id/eprint/6516

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