Analisis Pengaruh Manajemen Modal Kerja, Likuiditas, Leverage,Aktivitas dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan

Authors

  • Eva Ahsanti dan Pudji Astuty

DOI:

https://doi.org/10.37721/je.v18i2.297

Abstract

This study aimed to analyze the effect of working capital management, liquidity, leverage, activity and firm size on profitability, either partially or simultaneously and analyze how much influence the companies listed in Jakarta Islamic Index (JII). The data used is secondary data obtained from published financial report in the period 2011 -2015. The results of this study using panel data regression analysis with Random Effect Model, which shows that in partial variable of CT and DAR significant influence negative on ROA. While WCT, CR and TAT have positive significant effect. But Firm Size variable has no significant effect. There are significant independen variables simultaneously on dependen variable. The coefficient of determination obtained is 0.6002 which means the ability of independent variables in explaining the dependent variable of 60.02%. Keywords: working capital management, liquidity, leverage, activity, firm size and profitability.

References

Ambarwati, S. D. (2010). Manajemen

Keuangan Lanjut. Edisi Pertama.

Yogyakarta: Graha Ilmu.

Brigham, E. F., dan Houston, J. F.

(2009). Fundamentals of Financial

Management. Edisisi 10. Jakarta:

Salemba Empat.

Farooq, O., Saoud, S., dan Agnaou, S.

(2012). Dividen Policy as a

Signaling Mechanism under

Different Market Conditions:

Evidence from Casablanca Stock

Exchange. International Research

Journal of Finance and Economics,

pp 1-13

Ghozali, I. (2011). Aplikasi Analisis

Multivariate dengan program

SPSS. Cetakan Kelima. Semarang:

Badan Penerbit Universitas

Diponegoro.

Gitman, L. J. (2006). Principles of

Managerial Finance. 17th Edition.

Massachusetts: Addison-Wesley

Publishing Company.

Gujarati, N. D., dan Porter, D. C. (2009).

Basic Econometrics. 5th

Edition.

Singapore: Mc Graw Hill

Internationa.

Keown, E. A., Martin, J. D., Petty, J. W.,

dan JR, D. F. (2010). Manajemen

Keuangan: Prinsip-prinsip dan

Aplikasi. Edisi Kesepuluh. Jakarta:

PT. Indeks Kelompok Gramedia.

Moeljadi. (2006). Manajemen Keuangan

Pendekatan Kuantitatif dan

Kualitatif. Edisi Pertama. Malang:

Bayu Media Publishing.

Munawir, S. (2007). Analisis Laporan

Keuangan. Edisi Keempat.

Yogyakarta: Liberty.

Riyanto, B. (2011). Dasar-dasar

Pembelanjaan Perusahaan. Edisi

Keempat. Yogyakarta: BPFE

Universitas Gadjah Mada.

Sartono, A. (2011). Manajemen

Keuangan: Teori dan Aplikasi. Edisi

Keempat. Yogyakarta: BPFE

Universitas Gadjah Mada.

Sawir, A. (2008). Analisis Kinerja

Keuangan dan Perencanaan

Keuangan Perusahaan. Jakarta:

PT. Gramedia Pustaka Utama.

Sugiyono, A. (2009). Manajemen

Keuangan Untuk Praktisi

Keuangan. Jakarta: PT.

Grasindo.

Sumarsono, Sony. (2007). Ekonomi

Mikro, Teori dan Soal Latihan.

Edisi Pertama. Yogyakarta:

Graha Ilmu.

Syamsuddin, L. (2007). Manajemen

Keuangan Perusahaan: Konsep

Aplikasi dalam Perencanaan,

Pengawasan dan Pengambilan

Keputusan. Jakarta: PT. Raja

Grafindo Persada.

Tampubolon, P. M. (2013). Manajemen

Keuangan (Finance

Management). Edisi Pertama.

Jakarta: Mitra Wacana Media

Van Horne, J. C., dan Wachowicz, J. M.

(2008). Fundamentals of

Financial Management. 12th

Edition. New Jersey: Prentice Hall

International.

Wiagustini, N. L. (2010). Dasar- dasar

Manajemen Keuangan.

Denpasar: Udayanan

University Press.

Widarjono, A. (2009). Ekonometrika,

Pengantar dan Aplikasinya.

Yogyakart: Ekonosia FEUII.

Winarno, W. W. (2011). Analisis

Ekonometrika dan Satistika

denganEViews. Edisi Ketiga.

Yogyakarta: STIM YKPN.

Downloads