PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS, STRUKTUR MODAL DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS.

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstract

Profitability ratios in financial theory are often used as a fundamental indicator of a company that represents financial performance. Profitability ratios are used to assess a company's ability to gain profit and provide a measure of the effectiveness of a firm. This study aims to analyze the effect of capital structure, liquidity, total asset turnover and firm size on profitability. This research is conducted at the company Sub Sector Services Property and Real Estate listed on Indonesia Stock Exchange period 2012-2016. The sample was chosen by purposive sampling method, with the number of observations as many as 11 research samples. The analytical method used is multiple linear regression analysis with SPSS version 20 program. The results showed that the variable of liquidity have positive and significant effect to profitability, while sales growth, capital structure and total asset turnover variable has no significant effect on profitability.