PENGARUH DEBT TO EQUITY RATIO, WORKING CAPITAL TURNOVER, CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016)

ADRIYANTO, ARIEF (2019) PENGARUH DEBT TO EQUITY RATIO, WORKING CAPITAL TURNOVER, CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to analyze the effect of debt to equity ratio (DER), working capital turnover, corporate social responsibility disclosure and the size of a company to its profitability. Data were obtained from the financial statements, sustainability reports or annual reports of 123 qualified manufacturing companies listed in Indonesia Stock Exchange in the year of 2016. Debt to equity ratio was measured by total debt to equity ratio, working capital turnover was measured by total sales divided by net working capital, corporate social responsibility was measured by Corporate Social Responsibility Disclosure Index (CSRI), while firm size was measured by total assets and profitability by return on assets. Cross Section data regression analysis was implemented to analyze the influence of independent variables to the dependent variable. The study found that the debt to equity ratio had a significant negative effect on profitability while total assets had a significant positive impact. In contrast, working capital turnover and corporate social responsibility had statistically insignificant effect to the profitability of the companies Keywords : DER, Working Capital Turnover, Corporate Social Responsibility, Size, Profitability Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio (DER), working capital turnover (WCT), pengungkapan corporate social responsibility dan ukuran perusahaan terhadap profitabilitasnya. Data diperoleh dari laporan keuangan, laporan keberlanjutan dan atau laporan tahunan 123 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2016. Debt to equity ratio diukur dengan menggunakan rasio total utang terhadap total ekuitas, working capital turnover diukur dengan menggunakan total penjualan dibagi dengan modal kerja bersih, corporate social responsibility diukur dengan menggunakan Corporate Social Responsibility Disclosure Index (CSRI), sedangkan ukuran perusahaan diukur berdasarkan total aset serta profitabilitas dengan menggunakan return on assets. Penelitian ini menggunakan data cross section dan regresi linier berganda untuk menganalisis guna mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa debt to equity ratio memiliki pengaruh negative signifikan terhadap profitabilitas, sedangkan total aset memiliki pengaruh positif signifikan. Sedangkan, working capital turnover and corporate social responsibility secara statistik tidak memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan Keywords : DER, Working Capital Turnover, Corporate Social Responsibility, Ukuran Perusahan, Profitabilitas

Item Type: Thesis (S2)
Call Number: TM/51/18/250
NIM: 55115110269
Uncontrolled Keywords: DER, Working Capital Turnover, Corporate Social Responsibility, Ukuran Perusahan, Profitabilitas
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Jun 2019 04:54
Last Modified: 13 Jun 2019 04:54
URI: http://repository.mercubuana.ac.id/id/eprint/48901

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