PENGARUH PERPUTARAN MODAL KERJA, UKURAN PERUSAHAAN, LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN ANIMAL FEED DI BEI PERIODE 2012-2015
Abstract: Manufacturing
companies profitability in Indonesia were affected by financial factors which
can be measured from financial ratio. The aim of this study is to analyze
whether variables such as working capital turnover, firm size, leverage and
liquidity have an influence on corporate profitability as measured by using
ROA. Population in this study is Animal Feed companies which listed in IDX to
quarterly period of 2012-2015, that are 4 companies. Sample was taken using
saturated sampling method, because amount sample under 30 or for research that
wants to make generalizations with low error rate. Data analysis techniques in
this study using the classical assumption test, multiple linear regression
analysis and hypothesis testing. The data obtained will then be calculated
using SPSS. The results showed that there are 2 variables that Working Capital
Turnover and Liquidity have a significant positive influence on profitability.
Conversely variable Firm Size has a significant negative influence on
profitability. As for the leverage variable has no significant effect on
profitability. These results show that only variable of Working Capital
Turnover and Liquidity are high influence in the achievement of profit at
Animal Feed company which listed in IDX to quarterly period of 2012-2015
Keyword: Working Capital
Turnover, Firm Size, Leverage, Liquidity, Profitability
Penulis: DEBBY AYU PUSPITA
Kode Jurnal: jpmanajemendd180474
