Analisis Pengaruh Rasio Modal Kerja Dan Rasio Hutang Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

ABSTRAK

ANALISIS PENGARUH RASIO MODAL KERJA DAN RASIO HUTANG
TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY
DAN REAL ESTATE YANG TERDAFTAR DI
BURSA EFEK INDONESIA

IMMA YUNIAR
120521056

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
www.idx.co.id.Metode analisis menggunakan regresi linear berganda dengan alat
statistik SPSS 22for windows.
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.

Kata Kunci :working capital turnover, receivable turnover, inventory turnover,
debt to asset ratio, debt to equity ratio, profitabilitas

Universitas Sumatera Utara

ABSTRACT

ANALYSIS THE RATIO OF WORKING CAPITAL AND DEBT RATIO
TO PROFITABILITY IN PROPERTY AND REAL ESTATE COMPANIES
LISTED IN INDONESIA STOCK EXCHANGE

IMMA YUNIAR
120521056

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

Universitas Sumatera Utara