ANALISIS FAKTOR PENENTU PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Abstract

ABSTRACT

          The purpose of this study is to analyze the determinants of profitability in property and real estate companies listed on the Indonesian stock exchange. The sample was selected using purposive sampling method and obtained 30 companies as samples. The data analysis technique used is SPSS. From the research results, it is known while the current ratio (CR) has no effect on profitability. Simultaneously, the variables of total assets turn over (TATO), Debt to Equity Ratio (DER) and current ratio (CR) have a significant effect on profitability. That partially the total assets turn over (TATO) and Debt to Equity Ratio (DER) variables have a significant positive effect on profitability.

Keywords: Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), Curren Ratio (CR), Profitabilitas.

ABSTRAK

Tujuan penelitian ini adalah untuk menganalisis faktor penentu profitabilitas pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 30 Perusahaan yang menjadi sampel. Teknik analisis data yang digunakan adalah regresi berganda. Dari hasil penelitian diketahui bahwa Secara simultan bersama-sama variabel  total assets turn over (TATO), Debt to Equity Ratio (DER) dan current ratio (CR) berpengaruh signifikan terhadap Profitabilitas. Selanjutnya secara parsial variabel total assets turn over (TATO) dan Debt to Equity Ratio (DER) berpengaruh positif signifikan terhadap profitabilitas, sedangkan current ratio (CR) tidak berpengaruh terhadap profitabilitas.

Keywords: Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), Curren Ratio (CR), Profitabilitas.