PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, WORKING CAPITAL TURNOVER, UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS

(Studi Empiris Pada Perusahaan Otomotif dan Komponennya yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)

Abstract

Return on assets (ROA) is the ratio between after-tax profit and total assets. As company's profit going high, the ROA will be going higher. This study aims to examine the effect of the current ratio, debt to equity ratio, working capital turnover, company size and asset growth on profitability. This study used secondary data from www.idx.co.id. The sample technique used in the study was purposive sampling. There were 11 companies used during the study. The analysis technique used in this study is multiple linear regression analysis using SPSS 21. Data samples were tested using classic assumption tests such as normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis testing is done using the T and R² test. Based on the results of the study, it is known partially that Current Ratio, Debt to Equity Ratio and Asset Growth have a significant effect on profitability, while the Working Capital Turnover and Firm Size do not have a significant effect on profitability