Pengaruh Leverage, Likuiditas, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Manufaktur
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Abstract
The purpose of this study is to determine the effect of leverage, liquidity, sales growth and company size on the profitability of manufacturing companies sector basic and chemical industry listed on Indonesia Stock Exchange for the period 2014-2017. The sample consists of 22 manufacturing companies sector basic and chemical industry, which is determined using purposive sampling technique. Multiple regression analysis is done by random effect method and with the help of software named E-views 9.0. for windows and Microsoft Excel 2010. The result of the partially research show that there is a significant effect between leverage and sales growth on profitability, while liquidity and company size have insignificant effect on profitability
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari leverage, likuiditas, pertumbuhan penjualan dan ukuran perusahaan terhadap profitabilitas perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia pada periode 2014-2017. Sampel terdiri atas 22 perusahaan manufaktur sektor industri dasar dan kimia, yang ditentukan dengan menggunakan teknik purposive sampling. Analisis regresi berganda dilakukan dengan metode random effect dan dengan bantuan software E-views 9.0 for windows dan Microsoft Excel 2010. Hasil dari penelitian secara parsial menunjukkan bahwa terdapat pengaruh yang signifikan antara leverage dan pertumbuhan penjualan terhadap profitabilitas, sementara likuiditas dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap profitabilitas.
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