Lina Karlina, - (2023) PENGARUH LEVERAGE, PERTUMBUHAN ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN HOLDING COMPANY (Studi pada Perusahaan yang Terdaftar di BEI Periode 2017 – 2021). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh leverage, pertumbuhan aset, dan pertumbuhan penjualan terhadap profitabilitas pada perusahaan holding company yang terdaftar di BEI periode 2017-2021. Leverage diukur menggunakan Debt to Asset Ratio (DAR), pertumbuhan aset diukur menggunakan AG, dan pertumbuhan penjualan diukur menggunakan SG. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Data yang digunakan merupakan data sekunder yang berasal dari laporan tahunan dan laporan keuangan tahunan perusahaan holding company yang diperoleh melalui website IDX (Indonesia Stock Exchange). Sampel penelitian berjumlah 43 perusahaan holding company yang diperoleh berdasarkan teknik purposive sampling dengan periode penelitian selama 5 tahun penelitian sehingga data observasi berjumlah 215. Teknik analisis data dengan menggunakan regresi linier multipel data panel menggunakan program eviews 12. Teknik estimasi regresi linear data panel menggunakan model common effect. Berdasarkan hasil pengujian keberartian regresi (uji F) menunjukkan hasil bahwa model regresi dapat digunakan untuk mengambil kesimpulan. Adapun berdasarkan nilai hasil uji t menunjukkan bahwa leverage berpengaruh negatif terhadap profitabilitas, pertumbuhan aset berpengaruh positif terhadap profitabilitas, dan pertumbuhan penjualan berpengaruh positif terhadap profitabilitas. This study aims to determine the effect of leverage, asset growth, and sales growth on profitability in holding companies listed on the IDX for the 2017-2021 period. Leverage is measured using the Debt to Asset Ratio (DAR), asset growth is measured using AG, and sales growth is measured using SG. The research method used in this research is descriptive and verification method. The data used is secondary data derived from the annual report and annual financial statements of the holding company obtained through the IDX (Indonesian Stock Exchange) website. The research sample consisted of 43 holding companies obtained based on a purposive sampling technique with a research period of 5 years of research so that the observation data totaled 215. The data analysis technique used multiple linear regression panel data using the eviews program 12. The linear regression estimation technique for panel data used the common model affect. Based on the results of the regression significance test (F test) it shows that the regression model can be used to draw conclusions. As for the value of the t test results indicate that leverage has a negative effect on profitability, asset growth has a positive effect on profitability, and sales growth has a positive effect on profitability.
| Item Type: | Thesis (S1) |
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| Additional Information: | https://scholar.google.com/citations?hl=id&user=j8aRys0AAAAJ&authuser=2&scilu=&scisig=ACseELIAAAAAZFXdtKY4i0_lHVyB_N1NcCYbn8g&gmla=AHoSzlVs87OU47l-PBPerSzoWYiDQ_l5e9XZpxFJ0qfkD9mOra7S7N8eyZ-ajTWwu-nUhXr8_PAzU65tltixjEnOWGcCeBQg1mrUiMKspkh-nzQouruWoSYcYJY&sciund=3838502394223201593 SINTA ID : 5994754 SINTA ID : 6706287 |
| Uncontrolled Keywords: | Leverage, Pertumbuhan Aset, Pertumbuhan Penjualan, Profitabilitas Leverage, Asset Growth, Sales Growth, Profitability |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Lina Karlina |
| Date Deposited: | 22 May 2023 00:19 |
| Last Modified: | 22 May 2023 00:19 |
| URI: | http://repository.upi.edu/id/eprint/90018 |
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