ii ABSTRAK
PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI
YANG TERDAFTAR DI BURSA EFEK INDONESIA
Penelitian ini adalah untuk mengetahui dan menguji pengaruh current ratio, debt ratio, return on asset, total asset turnover, gross profit margin baik secara parsial maupun simultan terhadap struktur modal pada perusahaan manufaktur yang meliputi sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun penelitian 2012-2014.
Sampel penelitian yang digunakan sebanyak 40 perusahaan sektor industri dasar dan kimia, dimana metode yang digunakan adalah metode purposive sampling yaitu penetapan sampel dengan menggunakan kriteria tertentu. Teknik analisis data menggunakan analisis dan statistik (regresi linear berganda).
Secara parsial, hasil penelitian menunjukkan bahwa current ratio, debt ratio, return on asset, total asset turnover, gross profit margin tidak berpengaruh signifikan terhadap kinerja perusahaan pada perusahaan sektor aneka industri , sedangkan secara parsial debt ratio dan total asset turnover berpengaruh signifikan terhadap kinerja perusahaan pada perusahaan manufaktur sektor aneka industri . Secara simultan, current ratio, debt ratio, return on asset, total asset turnover, gross profit margin berpengaruh signifikan terhadap kinerja perusahaanpada perusahaan manufaktur sektor aneka industri.
iii ABSTRACT
EFFECT FINANCIAL RATIO TO COMPANY PERFORMANCE IN MANUFACTURING COMPANIES
MISCELLANEOUS INDUSTRY SECTOR LISTED IN INDONESIA STOCK EXCHANGE
This study is to know and test the effect of sales current ratio, debt ratio, return on asset, total asset turnover, gross profit margin either partially or simultaneously in manufacturing companies covering miscellaneous industry sector listed on the Indonesian Stock Exchange during the period of study 2012-2014.
Thirty four manufacture company are used as the sample of this research in manufactured company of miscellaneous industry sector. The method of the research is purposive sampling which devine as a sample of taking method which take an object by certain criteria. Analysis using descriptive and statistical analysis (linear regression).
Partially, the results showed that current ratio, debt ratio, return on asset, gross profit margin are not influential significantly to company performance of the company while the current ratio and total asset turnover influential significantly to capital manufactured company orf miscellaneous industry sector. Simultaneously, the results showed that the variables of current ratio, debt ratio, return on asset, total asset turnover, gross profit margin significantly to company performance of manufacture company of miscellaneous industry sector.
