Pengaruh Rasio Keuangan Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia

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.
Kata kunci: Current Ratio, Debt Ratio, Return on Asset, Total Asset
Turnover, Gross Profit Margin, Tobin’s Q, Profit Growth

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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 20122014.
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.
Keyword : Current Ratio, Debt Ratio, Return on Asset, Total Asset Turnover,
Gross Profit Margin, Tobin’s Q, Profit Growth

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