Analisa Pengaruh Leverage dan Likuiditas Terhadap
Profitabilitas (Pada Perusahaan Manufaktur sektor barang
konsumsi yang Terdaftar di BEI 2010-2014).
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Jayanti, Tri
Subject
Akuntansi Keuangan
Datestamp
2022-01-26 02:13:37
Abstract :
Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh leverage & likuiditas terhadap profitabilitas pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Jenis penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan asosiatif. Populasinya adalah perusahaan manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia dan menerbitkan laporan keuangan periode 2010- 2014 sebesar 24 perusahaan. Sampel ditentukan dengan teknik purposive sampling dengan kriteria tertentu dan diperoleh sampel 28 perusahan. Metode pengumpulan data yang digunakan adalah data sekunder yang diperoleh dari Indonesia Stock Exchange (IDX). Hasil penelitian ini menunjukkan: 1) Variabel leverage (DER) secara parsial tidak berpengaruh signifikan terhadap profitabilitas (ROE). 2) Variabel likuiditas (CR) secara parsial berpengaruh negatif terhadap profitabilitas (ROE). 3) Variabel leverage (DER) dan likuiditas (CR) secara simultan tidak berpengaruh terhadap profitabilitas (ROE), sedangkan hasil koefisien determinasi (R2 ) menunjukkan bahwa variabel leverage (DER) dan likuiditas (CR) mampu menjelaskan variabel Profitabilitas (ROE) sebesar 46% sedangkan sisanya sebesar 54% dipengaruhi oleh faktor-faktor lainnya yang tidak di masukkan ke dalam penelitian ini. Kata kunci : Leverage, Likuiditas dan Profitabilitas. This study attempts to to ascertain whether there are the influence of leverage & liquidity using all its available against its modest profitability in on several manufacturing companies example the consumer goods sector who are actually listed in the indonesia stock exchange a period of 2010-2014. The kind of research it uses the methodology the quantitative associative. Population was several manufacturing companies example the consumer goods who are actually listed in the indonesia stock exchange and publishes a financial report of a period of 2010- 2014 as much as 24 the company. Dependent on whether or not sample by applying a technique purposive the sampling method of on certain criteria and obtained a sample of 28 indonesian and global companies operating. Data collection method that is used is taken from secondary data bni offered for its shares was a guy from indonesia stock exchange (IDX) .This research result indicates: 1) Variables reaches as high as leverage (DER) this partial has not been affecting the its modest profitability in (ROE). 2) Liquidity using all its available variables reaches as high as (CR) this partial has had a limited impact negative correlates with its modest profitability in (ROE). 3) Variables reaches as high as leverage (DER) and liquidity (CR) simultaneously has not been affecting the profitability (ROE) , while the results of the coefficient of determination (R2 ) shows that the variable leverage (DER) and liquidity (CR) capable of being explained variables reaches as high as its modest profitability in (ROE) as much as 46 % the remaining of 54 % influenced by the other factors that is not at put in this research . Keyword : Leverage, Liquidity and Profitability.
Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh leverage & likuiditas terhadap profitabilitas pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Jenis penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan asosiatif. Populasinya adalah perusahaan manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia dan menerbitkan laporan keuangan periode 2010- 2014 sebesar 24 perusahaan. Sampel ditentukan dengan teknik purposive sampling dengan kriteria tertentu dan diperoleh sampel 28 perusahan. Metode pengumpulan data yang digunakan adalah data sekunder yang diperoleh dari Indonesia Stock Exchange (IDX). Hasil penelitian ini menunjukkan: 1) Variabel leverage (DER) secara parsial tidak berpengaruh signifikan terhadap profitabilitas (ROE). 2) Variabel likuiditas (CR) secara parsial berpengaruh negatif terhadap profitabilitas (ROE). 3) Variabel leverage (DER) dan likuiditas (CR) secara simultan tidak berpengaruh terhadap profitabilitas (ROE), sedangkan hasil koefisien determinasi (R2 ) menunjukkan bahwa variabel leverage (DER) dan likuiditas (CR) mampu menjelaskan variabel Profitabilitas (ROE) sebesar 46% sedangkan sisanya sebesar 54% dipengaruhi oleh faktor-faktor lainnya yang tidak di masukkan ke dalam penelitian ini. Kata kunci : Leverage, Likuiditas dan Profitabilitas. This study attempts to to ascertain whether there are the influence of leverage & liquidity using all its available against its modest profitability in on several manufacturing companies example the consumer goods sector who are actually listed in the indonesia stock exchange a period of 2010-2014. The kind of research it uses the methodology the quantitative associative. Population was several manufacturing companies example the consumer goods who are actually listed in the indonesia stock exchange and publishes a financial report of a period of 2010- 2014 as much as 24 the company. Dependent on whether or not sample by applying a technique purposive the sampling method of on certain criteria and obtained a sample of 28 indonesian and global companies operating. Data collection method that is used is taken from secondary data bni offered for its shares was a guy from indonesia stock exchange (IDX) .This research result indicates: 1) Variables reaches as high as leverage (DER) this partial has not been affecting the its modest profitability in (ROE). 2) Liquidity using all its available variables reaches as high as (CR) this partial has had a limited impact negative correlates with its modest profitability in (ROE). 3) Variables reaches as high as leverage (DER) and liquidity (CR) simultaneously has not been affecting the profitability (ROE) , while the results of the coefficient of determination (R2 ) shows that the variable leverage (DER) and liquidity (CR) capable of being explained variables reaches as high as its modest profitability in (ROE) as much as 46 % the remaining of 54 % influenced by the other factors that is not at put in this research . Keyword : Leverage, Liquidity and Profitability.
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