PENGARUH EFISIENSI MODAL KERJA DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2011-2015

Lestari, Ika (2016) PENGARUH EFISIENSI MODAL KERJA DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2011-2015. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk menguji pengaruh efisiensi modal kerja dan ukuran perusahaan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di BEI tahun 2011-2015. Efisiensi modal kerja diukur menggunakan Return on Working Capital, ukuran perusahaan diukur menggunakan logaritma total aktiva, dan profitabilitas diukur menggunakan Return on Assets (ROA). Jenis penelitian yang digunakan adalah penelitian deskriptif dengan metode verifikatif. Data yang digunakan adalah data sekunder, berupa laporan keuangan dari perusahaan makanan dan minuman yang terdaftar di BEI tahun 2011-2015. Sampel yang diperoleh sebanyak 12 perusahaan. Analisis statistik yang digunakan adalah analisis regresi data panel dengan metode random effect, pengujian koefisien regresi simultan (uji F), dan pengujian koefisien regresi parsial (uji t). Hasil penelitian menunjukan bahwa (1) efisiensi modal kerja dan ukuran perusahaan berpengaruh signifikan terhadap profitabulitas (2) efisiensi modal kerja berpengaruh positif dan signifikan terhadap profitabilitas (3) ukuran perusahaan tidak berpengaruh positif dan tidak signifikan terhadap profitabilitas. ; This research was purpose to prove the influence working capital efficiency and firm size on profitability at food and beverage companies listed on Indonesia Stock Exchange in 2011-2015. Working capital efficiency was measured by Return on Working Capital, firm size was measured by natural logarithm of total assets, and the profitability measured by Return on Assets. This research is a descriptive study with the verification method. The data used secondary data which financial statement of food and beverage companies listed on Indonesia Stock Exchange in 2011-2015. Samples obtained by 12 companies. The Statistic analysis used pooled data regression with random effect method, regression testing method (test f), and coefficient regression testing (test t). The result of the test shows that (1) in a simultaneous working capital efficiency and firm size has significant effect on profitability,(2) working capital efficiency has positive and significant effect on profitability, (3) firm size has no positive effect and no significant on profitability.

Item Type: Thesis (S1)
Additional Information: No Panggil : S PEA LES p-2016 ; Nama Pembimbing : I. Ajang Mulyadi . II. Leni Yuliyanti .
Uncontrolled Keywords: efisiensi modal kerja, ukuran perusahaan, profitabilitas ; working capital efficiency, firm size, profitability
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HG Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr mhsinf 2017
Date Deposited: 12 Oct 2017 03:50
Last Modified: 12 Oct 2017 03:50
URI: http://repository.upi.edu/id/eprint/27150

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