Pengaruh rasio solvabilitas terhadap rasio profitabilitas yang terdaftar di Bursa Efek Indonesia

DETAIL KOLEKSI

Pengaruh rasio solvabilitas terhadap rasio profitabilitas yang terdaftar di Bursa Efek Indonesia

Oleh : Farid Ahmad

Info Katalog

Nomor Panggil : 2018_TA_MJ_022140051

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Anita Roosmalina Matusin

Subyek : Debt to assets ratio;Financial management

Kata Kunci : debt to assets ratio, debt to equity ratios, cross profit margin, interest coverage, leverage.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_MJ_022140051_Halaman-judul.pdf
2.	2018_TA_MJ_022140051_Bab-1.pdf
3.	2018_TA_MJ_022140051_Bab-2.pdf
4.	2018_TA_MJ_022140051_Bab-3.pdf
5.	2018_TA_MJ_022140051_Bab-4.pdf
6.	2018_TA_MJ_022140051_Bab-5.pdf
7.	2018_TA_MJ_022140051_Daftar-pustaka.pdf	4
8.	2018_TA_MJ_022140051_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji apakah terdapat pengaruh pengaruh rasio solvabilitas (debt to assets ratio, debt to equity ratios, long term debt to asset ratio, long term debt to equity ratio, interest coverage) terhadap rasio profitabilitas (gross profit margin, operating profit margin, net profit margin, operating cash flow margin, return on assets). Penelitian ini menggunakan 88 perusahaan sektor manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) dengan menggunakan laporan tahunan dalam periode 2012-2016. Metode pemilihan sampel menggunakan purposive sampling. Model analisis menggunakan regresi linier berganda dimana menggunakan dua model yaitu panel data model dan cross sectional model. Berdasarkan hasil penelitian yang telah dilakukan, diketahui bahwa debt to assets ratio berpengaruh negatif terhadap gross profit margin, operating profit margin, net profit margin, dan return on assets. Debt to equity ratio berpengaruh positif terhadap operating profit margin. Long term debt to assets ratio berpengaruh positif terhadap gross profit margin, operating profit margin, dan net profit margin. Debt to equity ratio tidak memiliki pengaruh terhadap gross profit margin, net profit margin, dan return on assets. Long term debt to assets ratio tidak berpengaruh terhadap return on assets. Long term debt to equity ratio dan interest coverage tidak berpengaruh terhadap gross profit margin, operating profit margin, net profit margin, dan return on assets.

T his study aims to examine whether there is an influence between solvency ratios (debt to assets ratio, debt to equity ratios, long term debt to asset ratio, long term debt to equity ratio, interest coverage) and profitability ratios (gross profit margin, operating profit margin, net profit margin, operating cash flow margin, return on assets). Data used in the study of secondary data obtained from financial report that have been published. This study uses 88 companies of the manufacture sector listed on the IDX by using the annual report in the period 2012-2016. The sample selection method using purposive sampling. The analysis model uses multiple linear regression which uses two models of panel data model and cross sectional model. The result show that debt to assets ratio have negatif effect on gross profit margin, operating profit margin, net profit margin, and return on assets. Debt to equity ratio have positive effect on operating profit margin. Long term debt to assets ratio have positive effect on gross profit margin, operating profit margin, and net profit margin. Debt to equity ratio have no effect on gross profit margin, net profit margin, dan return on assets. Long term debt to assets ratio have no effect on return on Long term debt to equity ratio and interest coverage have no effect on gross profit margin, operating profit margin, net profit margin, and return on assets.