Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Vol 4 No 01 (2020): Vol 04 No. 1 2020

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012-2018




Article Info

Publish Date
01 Apr 2020

Abstract

Penelitian ini bertujuan untuk mengamati dan menganalisis pengaruh firm size, likuiditas, liabilitas, shareholder equity, fixed asset dan tingkat pertumbuhan perusahaan terhadap profitabilitas. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif. Populasi penelitian ini adalah seluruh perusahaan manfaktur otomotif yang terdaftar di BEI periode 2011-2012. Penentuan sampel dalam penelitian ini ada 7 perusahaan yang dipilih sesuai dengan kriteria yang ada. Teknik sampling yang digunakan yaitu metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa firm size, likuiditas, liabilitas, dan tingkat pertumbuhan perusahaan berpengaruh terhadap profitabilitas. Sedangkan shareholder equity dan fixed asset tidak berpengaruh terhadap profitabilitas. Thisi study aims to observe and analyze the effect of firm size, liquidity, liabilities, shareholder equity, fixed assets and the company's growth rate on profitability. In this study the type of data used is quantitative data. The population of this study are all automotive manufacturing companies listed on the Indonesia Stock Exchange in the 2011-2012 period. Determination of the sample in this study there are 7 companies selected according to existing criteria. The sampling technique used is the purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the study indicate that firm size, liquidity, liabilities, and the company's growth rate affect profitability. While shareholder equity and fixed assets do not affect profitability.

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Journal Info

Abbrev

accountia

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in the field of accounting. This journal is a means of publication and a forum for sharing scientific knowledge related to accounting and open to practitioners and ...