ABSTRAK
ANALISIS PENGARUH RASIO MODAL KERJA DAN RASIO HUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY
DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
120521056 IMMA YUNIAR
Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh rasio modal kerja yang dihitung dengan working capital turnover, receivable turnover, inventory turnover dan rasio hutang yang dihitung dengan debt to asset ratio dan debt to equity ratio secara simultan dan parsial terhadap profitabilitas pada perusahaan Property dan Real Estate di Bursa Efek Indonesia periode 2011-2013. Penelitian ini menggunakan data sekunder yang diperoleh di
Hasil penelitian ini menyatakan bahwa secara simultan tidak ada pengaruh yang signifikan antara working capital turnover, receivable turnover, inventory turnover, debt to asset ratio dan debt to equity ratio terhadap profitabilitas. Secara parsial hanya inventory turnover yang berpengaruh signifikan terhadap profitabilitas.
Metode analisis menggunakan regresi linear berganda dengan alat statistik SPSS 22for windows.
Kata Kunci :working capital turnover, receivable turnover, inventory turnover, debt to asset ratio, debt to equity ratio, profitabilitas
ABSTRACT
ANALYSIS THE RATIO OF WORKING CAPITAL AND DEBT RATIO TO PROFITABILITY IN PROPERTY AND REAL ESTATE COMPANIES
LISTED IN INDONESIA STOCK EXCHANGE
120521056 IMMA YUNIAR
The purpose of this study was to determine and analyze the influence of the working capital ratio is calculated by working capital turnover, receivable turnover, inventory turnover and debt ratios are calculated by the debt to asset ratio and debt to equity simultaneously and partially in the company Property and Real estate in Indonesia Stock Exchange 2011-2013. This study used secondary data obtained in www.idx.co.id. Methods of analysis using multiple linear regression with SPSS 22 statistical for windows.
Results of this study stated that simultaneously there is no significant influence of working capital turnover, receivable turnover, inventory turnover, debt to asset ratio and debt to equity ratio to profitability. Partially only inventory turnover have a significant effect on profitability.
Keywords :working capital turnover, receivable turnover, inventory turnover, debt to asset ratio, debt to equity ratio, profitability
