PENGARUH RETURN ON ASSET RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN FIRM SIZE TERHADAP PERTUMBUHAN LABA (Studi Empiris : Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2019)

WULANDINI, DJULIANI (2021) PENGARUH RETURN ON ASSET RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN FIRM SIZE TERHADAP PERTUMBUHAN LABA (Studi Empiris : Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

[img] Text (Form pernyataan keabsahan)
01 Form Pernyataan Keaslian dan Persetujuan Unggah dan Publikasi Tugas Akhir - Djuliani Wulandini.pdf
Restricted to Repository staff only
Download (114kB)
[img]
Preview
 Text (Cover)
02 Cover - Djuliani Wulandini.pdf
Download (589kB) | Preview
[img]
Preview
 Text (Abstrak)
03 Abstrak - Djuliani Wulandini.pdf
Download (302kB) | Preview
[img] Text (Bab 1)
04 Bab 1 - Djuliani Wulandini.pdf
Restricted to Registered users only
Download (452kB)
[img] Text (Bab 2)
05 Bab 2 - Djuliani Wulandini.pdf
Restricted to Registered users only
Download (506kB)
[img] Text (Bab 3)
06 Bab 3 - Djuliani Wulandini.pdf
Restricted to Registered users only
Download (561kB)
[img] Text (Bab 4)
07 Bab 4 - Djuliani Wulandini.pdf
Restricted to Registered users only
Download (588kB)
[img] Text (Bab 5)
08 Bab 5 - Djuliani Wulandini.pdf
Restricted to Registered users only
Download (284kB)
[img] Text (Daftar pustaka)
10 Daftar Pustaka - Djuliani Wulandini.pdf
Restricted to Registered users only
Download (433kB)
[img] Text (Lampiran)
11 Lampiran - Djuliani Wulandini.pdf
Restricted to Registered users only
Download (333kB)

Abstract

Pada umumnya tujuan setiap perusahaan adalah memperoleh laba yang maksimal. Laba merupakan salah satu informasi yang sangat penting dalam laporan keuangan bagi pihak internal atau pun eksternal perusahaan. Selain itu, laba juga mencerminkan kinerja suatu perusahaan, sehingga semakin tinggi pertumbuhan laba perusahaan maka akan meningkatkan kinerja perusahaan tersebut. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Debt to Equity Ratio, Total Asset Turnover dan Firm Size terhadap pertumbuhan laba. Objek penelitian ini adalah perusahaan sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode tahun 2016 sampai dengan 2019. Populasi penelitian ini berjumlah 30 perusahaan sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2016 – 2019. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling, sehingga menghasilkan 48 sampel yang sesuai dengan kriteria. Sedangkan teknik pengumpulan data pada penelitian ini yaitu teknik dokumentasi dan studi pustaka. Metode analisis data pada penelitian ini adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 25. Analisis tersebut terdiri dari analisis statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis. Pada uji asumsi klasik yang terdiri dari uji normalitas, uji multikolonieritas, uji autokorelasi dan uji heteroskedastisitas, dimana hasil pengolahan data menunjukkan bahwa data terdistribusi secara normal dan lolos dari seluruh uji tersebut. Hasil pengujian hipotesis pada penelitian ini menunjukkan bahwa secara parsial, hanya variabel Return On Asset dan Total Asset Turnover yang memiliki pengaruh signifikan terhadap pertumbuhan laba. Sedangkan variabel Debt to Equity Ratio dan Firm Size tidak berpengaruh terhadap pertumbuhan laba. Secara simultan, variabel Return On Asset, Debt to Equity Ratio, Total Asset Turnover dan Firm Size berpengaruh secara signfikan terhadap pertumbuhan laba. Hal tersebut dapat dibuktikan dari hasil uji statistik t (parsial) dan uji statistik f (simultan). Pada hasil uji determinasi menunjukkan bahwa pengaruh variabel independen terhadap variabel dependen sebesar 57,1%, artinya sebanyak 42,9% dipengaruhi oleh variabel lain yang belum diteliti secara ilmiah di luar penelitian ini. Kata kunci: Return On Asset, Debt to Equity Ratio, Total Asset Turnover, Firm Size dan Pertumbuhan Laba In general, the goal of every company is to get the maximum profit. Profit is one of the most important information in financial statements for internal or external parties of the company. In addition, profit also reflects the performance of a company, so the higher the company's profit growth, the higher the company's performance. Therefore, this study aims to determine the effect of Return On Assets, Debt to Equity Ratio, Total Asset Turnover and Firm Size on profit growth. The object of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The population of this study amounted to 30 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2019. The sampling technique used in this study was purposive sampling, resulting in 48 samples that matched the criteria. While the data collection techniques in this study are documentation techniques and literature study. The data analysis method in this research is multiple linear regression analysis using SPSS version 25 program. The analysis consists of descriptive statistical analysis, classical assumption test, and hypothesis testing. The classical assumption test consists of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, where the results of data processing show that the data is normally distributed and passes all these tests. The results of hypothesis testing in this study indicate that partially, only the Return On Assets and Total Assets Turnover variables have a significant effect on profit growth. While the variables Debt to Equity Ratio and Company Size have no effect on profit growth. Simultaneously, the Return On Assets, Debt to Equity Ratio, Total Asset Turnover and Firm Size variables have a significant effect on profit growth. This can be proven from the results of the t statistical test (partial) and the f statistical test (simultaneous). The results of the determination test show that the influence of the independent variable on the dependent variable is 57.1%, meaning that as much as 42.9% is influenced by other variables that have not been studied scientifically outside of this study. Keywords: Return On Asset, Debt to Equity Ratio, Total Asset Turnover, Firm Size and Profit Growth.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110317
Uncontrolled Keywords: Return On Asset, Debt to Equity Ratio, Total Asset Turnover, Firm Size and Profit Growth.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 11 Mar 2022 06:40
Last Modified: 11 Mar 2022 06:40
URI: http://repository.mercubuana.ac.id/id/eprint/57814

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.