Abstract :
ABSTRACT
Abdul Rachman (2016410104) Title: The Influence of Current Ratio, Debt To
Equity Ratio, and Total Asset Turnover on Profitability in European Professional
Football Clubs 2014-2019. Field of Science: Financial Management, under the
guidance of Irma Citarayani, SE., M.Si.
This study aims to determine the effect of Current Ratio, Debt To Equity Ratio, and
Total Asset Turnover on Profitability. This research was conducted with a
quantitative method of annual financial report data for 2014-2019 period of the
football sports industry based on a sample that has been determined by purposive
sampling, 5 football clubs meet the research criteria. This study used data testing
tools, namely the classical assumption test and the data were analyzed using
multiple linear regression analysis tools.
Based on the results of the analysis it was found that; partially, Total Asset
Turnover has a significant and significant effect on profitability. Current Ratio,
Debt To Equity Ratio are not significant to Profitability. Adjusted R2 value is 0.946
(94.6%), which means that all independent variables can influence the dependent
variable by 94.6% and 0.054 (5.4%) are influenced by other variables. The multiple
linear regression equation in this study is formulated as follows:
Y= -0,019 + 0,002 Current Ratio + 0,000 Debt to Equity Ratio + 0,863 TATO+e
ABSTRAK
Abdul Rachman (2016410104) Judul : Pengaruh Current Ratio, Debt To Equity
Ratio, Dan Total Asset Turnover Terhadap Profitabilitas Pada Klub Sepakbola
Profesional Eropa Periode 2014-2019. Bidang Ilmu: Manajemen Keuangan,
dibawah bimbingan Irma Citarayani, SE., M.Si.
Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt To Equity
Ratio, Dan Total Asset Turnover Terhadap Profitabilitas. Penelitian ini dilakukan
dengan metode kuantitatif data laporan keuangan tahunan periode 2014-2019
industri olahraga sepakbola berdasarkan sampel yang telah ditentukan purposive
sampling, ada 5 Klub sepakbola yang memenuhi kriteria penelitian. Penelitian ini
menggunakan alat pengujian data yaitu uji asumsi klasik dan data dianalisis
menggunakan alat analisis regresi linear berganda.
Berdasarkan hasil analisis ditemukan bahwa; secara parsial Total Asset Turnover
berpengaruh dan signifikan terhadap Profitabilitas. Current Ratio, Debt To Equity
Ratio tidak signifikan terhadap Profitabilitas. Nilai Adjusted R
2
sebesar 0,946
(94,6%) yang artinya bahwa seluruh variabel independen mampu mempengaruhi
variabel dependen sebesar 94,6% dan 0,054 (5,4%) dipengaruhi variabel lain.
Persamaan regresi linear berganda pada penelitian ini dirumuskan sebagai berikut:
Y= -0,019 + 0,002 Current Ratio + 0,000 Debt to Equity Ratio + 0,863 TATO+e