PENGARUH UKURAN PERUSAHAAN, HUTANG PERUSAHAAN, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILTAS PADA PT. AGUNG PODOMORO LAND Tbk.

Abstract

This study aims to determine the effect of company size, corporate debt and inventoryturnover on profitability at PT Agung Podomoro Land Tbk by using multiple linear regressionanalysis. One of the requirements to test multiple linear regression analysis is to test the classicalassumptions. In addition to assessing the goodness of fit of a model, the coefficient ofdetermination test, F test, and t test are performed. This study uses quarterly data from 2011 to2019 for each research variable.The results of this study indicate that the firm's measurement variables, company debt andinventory turnover against profitability at PT Agung Podomoro Land Tbk with a t-statistic valueof the company size of 0.0413 and a significance level of 0.05, corporate debt with a t-statistic of0.0371 and a significance level of 0.05, inventory turnover with a t-statistic of 0.7822 and asignificance level of 0.05. In addition it was found that the adjusted R-squared value is 0.860which means that company size, corporate debt and inventory turnover have a very highcorrelation with profitability because it lies between 0.800 - 1,000. This proves that theindependent variable used in this study is the key to high and low profitability company.Keywords: Effect of Company Size, Corporate Debt, Inventory Turnover, Profitability.