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PENGARUH PERPUTARAN MODAL KERJA DAN LEVERAGE OPERASI TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFATAR DI BURSA EFEK INDONESIA
INTISARI
Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal
kerja dan leverage operasi terhadap profitabilitas pada perusahaan food and
beverages yang terdaftar di bursa efek indonesia.
Teknik pengumpulan data yang digunakan dalam penelitian ini adalah data
sekunder, sumber data sekunder yang dikumpulkan dalam penelitian ini yaitu
laporan keuangan perusahaan food and beverages yang terdaftar di Bursa Efek
Indonesia dan Website Bursa Efek Indonesia. Teknik analisis data menggunakan
analisis regresi linier berganda.
Berdasarkan hasil analisis dan pengujian hipotesis dihasilkan : (1) Dalam
uji t, perputaran modal kerja diperoleh nilai t sebesar -4.937 dengan sig variabel
perputaran modal kerja sebesar 0,000 lebih kecil dari tingkat signifikansi ? =
0,05, artinya perputaran modal kerja berpengaruh signifikan terhadap
profitabilitas; (2) Dalam uji t, leverage operasi diperoleh nilai t sebesar -0,400
dengan sig variabel leverage operasi sebesar 0,696 lebih besar dari tingkat
signifikansi ? = 0,05, artinya leverage operasi tidak berpengaruh signifikan
terhadap profitabilitas; (3) Perputaran modal kerja mempunyai pengaruh dominan
terhadap profitabilitas karena memiliki nilai koefisien determinasi parsial paling
tinggi yaitu sebesar 65,29%.
Kata kunci: Perputaran modal kerja, leverage operasi, dan profitabilitas
ABSTRACT
The purpose of this research is to find out the influence of working capital
turnover and leverage operating to the profitability on the food and beverages
companies which are listed in Indonesia Stock Exchange.
The data collection technique is the secondary data, the source of the
secondary data which has been collected in this research is the financial statement
of food and beverages companies which are listed in Indonesia Stock Exchange
and Indonesia Stock Exchange Website. The data analysis technique has been
done by using multiple linear regressions analysis.
Based on the result of the analysis and the hypothesis test has generated:
(1) in the t-test, the working capital turnover the t value is -4.937 with its sig of
work capital turnover variable is 0.000 which is smaller than the significance level
of ? = 0,05, it means that the working capital turnover has significant influence to
the profitability: (2) in the t-test, the operating leverage the t value is -0.400 with
its sig of leverage operating variable is 0.696 which is larger than the significance
level of ? = 0,05, it means that the leverage operating does not have any
significant influence to the profitability: (3) working capital turnover has
dominant influence to the profitability since its partial determination coefficient
value is the highest which is 65.29%.
Keywords: Working Capital Turnover, Leverage Operating, and Profitability.
1S150076 | M15/076 Tow p c.1 | Perpustakaan Pusat - Lantai 2 | Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan |
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