Profita : Komunikasi Ilmiah dan Perpajakan
Vol 12, No 1 (2019)

PENGARUH RASIO LIKUIDITAS (CURRENT RATIO), RASIO SOLVABILITAS (DEBT TO EQUITY RATIO) DAN RASIO AKTIVITAS (RECEIVABLE TURNOVER) TERHADAP RENTABILITAS (RETURN ON ASSETS) PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE DI IDX TAHUN 2013-2017

Juneyca Juneyca (Unknown)
Fellycia Fellycia (Universitas Prima Indonesia)
Elizabeth Elizabeth (Universitas Prima Indonesia)
Yuliani Yuliani (Universitas Prima Indonesia)
Seteffy Monica (Universitas Prima Indonesia)
Wenny Anggeresia Ginting (Universitas Prima Indonesia)
Mohd Nawi Purba (Universitas Prima Indonesia)



Article Info

Publish Date
20 Apr 2019

Abstract

ABSTRACTThis research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange. Investment in property and real estate is still the main choice of most companies, because companies always assume that one investment in property and real estate is the best way to develop capital owned by investors. The problems of the research are formulated as follows: whether there is an influence of liquidity ratio, solvability ratio, activity ratio, increased liquidity against profitability in property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method in this study is to use quantitative research methods with the type of descriptive research and the nature of research is casual research. Data collection using documentation. The data analysis method used is multiple linear regression analysis, coefficient of determination, F test and t test. The research sample was taken using a purposive sampling technique with certain criteria there were 24 companies as the research sample. The results of this study indicate that the liquidity ratio (current ratio) influences and is not significant towards return on assets in the property and real estate sector companies at IDX in 2013-2017. Solvability ratio (debt to equity ratio) has an effect and is not significant to return on assets in the property and real estate sector companies at IDX 2013-2017. Activity ratio (receivable turnover) has an effect on and significant on return on assets in property and real estate sector companies in IDX 2013-2017 ..Keyword liquidity ratio(current ratio), solvability ratio (debt to equity ratio), activity ratio (receivable turnover)ABSTRAKPenelitian ini dilakukan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Investasi di bidang property dan real estate masih menjadi pilihan utama kebanyakan perusahaan, sebab perusahaan selalu beranggapan bahwa salah satu investasi di property dan real estate merupakan cara terbaik untuk mengembangkan modal yang dimiliki investor. Masalah dari penelitian dirumuskan sebagai berikut: apakah terdapat pengaruh rasio likuiditas, rasio solvabilitas, rasio aktivitas ,peningkatan likuiditas terhadap rentabilitas pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2013-2017. Metode penelitian dalam penelitian ini adalah menggunakan metode penelitian kuantitatif dengan tipe penelitian deskriptif dan sifat penelitian adalah penelitian kasual. Pengumpulan data dengan menggunakan dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda, koefisien determinasi, uji F dan uji t. Sampel penelitian diambil dengan menggunakan teknik purposive sampling dengan kriteria tertentu ada 27 perusahaan sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa Rasio likuiditas (current ratio) berpengaruh dan tidak signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017. Rasio solvabilitas (debt to equity ratio) berpengaruh dan tidak signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017. Rasio aktivitas (receivable turnover) berpengaruh dan signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017

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Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...