PENGARUH STRUKTUR MODAL DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS

ZULKAIDAH, DIDAH (2018) PENGARUH STRUKTUR MODAL DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS. S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
01. Halaman Cover.pdf

Download (61kB) | Preview
[img]
Preview
Text (ABSTRAK)
02. Abstrak.pdf

Download (102kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
04. Surat Pernyataan.pdf

Download (124kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
03. Lembar Pengesahan.pdf

Download (152kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
05. Kata Pengantar.pdf

Download (169kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
06. Daftar Isi.pdf

Download (158kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
07. Daftar Tabel.pdf

Download (100kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
08. Daftar Gambar.pdf

Download (99kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
09. Daftar Lampiran.pdf

Download (99kB) | Preview
[img] Text (BAB I)
10. BAB I.pdf
Restricted to Registered users only

Download (173kB)
[img] Text (BAB II)
11. BAB II.pdf
Restricted to Registered users only

Download (392kB)
[img] Text (BAB III)
12. BAB III.pdf
Restricted to Registered users only

Download (243kB)
[img] Text (BAB IV)
13. BAB IV.pdf
Restricted to Registered users only

Download (329kB)
[img] Text (BAB V)
14. BAB V.pdf
Restricted to Registered users only

Download (145kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only

Download (194kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only

Download (363kB)

Abstract

This research aims to ultimate goal of each company is to achieve profitability, for that researchers want to know the activities and allocations of anything in a business unit that has influence on profitabilitas. Researchers determine the scale of measurement of capital structure ratio and activity ratio as independent variables that affect profitability. The capital structure is proxied by DER and Activity Ratio is proxied by TATO and WCTO, while profitability is proxied with ROA. The method used is linear regression method with sampling using slovin formula, so it can be determined take 59 samples from 145 population of manufacturing companies listed on BEI 2014-2016. The results showed that DER and TATO have significant influence on ROA, while WCTO has no effect on ROA. Keywords : Debt Equity Ratio, Total Asset Turn Over, Working Capital Turn Over, Return on Assets. Tujuan akhir dari setiap perusahaan adalah mencapai profitabilitas, untuk itu peneliti ingin mengetahui kegiatan dan pengalokasian apa saja dalam suatu unit usaha yang mempunyai pengaruh terhadap profitabilitas. Peneliti menentukan skala pengukuran rasio struktur modal dan rasio aktivitas sebagai variabel independen yang mempengaruhi profitabilitas. Struktur modal diproksikan dengan DER dan Rasio Aktivitas diproksikan dengan TATO dan WCTO, sedangkan profitabilitas diproksikan dengan ROA. Metode yang digunakan adalah metode regresi linier dengan pengambilan sampel menggunakan rumus slovin, sehingga dapat ditentukan mengambil 59 sampel dari 145 populasi perusahaan manufaktur yang terdaftar di BEI 2014-2016. Hasil penelitian menunjukkan bahwa DER dan TATO mempunyai pengaruh signifikan terhadap ROA, sedangkan WCTO tidak berpengaruh terhadap ROA. Kata kunci : Debt Equity Ratio, Total Asset Turn Over, Working Capital Turn Over, Return on Assets.

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 019
NIM: 55515110032
Uncontrolled Keywords: Debt Equity Ratio, Total Asset Turn Over, Working Capital Turn Over, Return on Assets.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Oct 2018 02:18
Last Modified: 07 Nov 2018 04:33
URI: http://repository.mercubuana.ac.id/id/eprint/45196

Actions (login required)

View Item View Item