ANALISIS PENGARUH AVERAGE DAY’S INVENTORY, AVERAGE COLLECTION PERIOD, AVERAGE PAYMENT PERIOD, DEBT TO EQUITY RATIO, CURENT RATIO, SIZE, DAN GROWTH TERHADAP PROFITABILITAS PERUSAHAAN
| Main Authors: | Fatiha, Cynthia Rahma; Jurusan Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Demi Pangestuti, Irene Rini; Jurusan Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Faculty of Economics and Business Diponegoro University
, 2015
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| Subjects: | |
| Online Access: |
http://ejournal-s1.undip.ac.id/index.php/djom/article/view/13260 http://ejournal-s1.undip.ac.id/index.php/djom/article/view/13260/12818 |
Daftar Isi:
- The purpose of this study is to identify and analyze the factors that affect to return on assets (ROA) at manufacturing companies in 2010-2013. ROA is a dependent variable in this study, as an indicator of profitability. There are seven independent variables used, the average day's inventory, average collection period, average payment period, debt-to-equity ratio, current ratio, size, and growth. Sampling techniques is purposive sampling with certain criteria, ie companies listed on the Stock Exchange 2010-2013 period, so there are seventy-six datas as sample of one hundred fifty two manufacturing companies in Indonesia during the period 2010-2013. The data is processed by using a multiple linear regression equation with odinary least squares method using the SPSS program. The result showed that there is a negative and significant correlation between the average day’s inventory, average collection period, and debt to equity ratio to the ROA, while there is a positive and significant relationship between the Size to the ROA.