"PENGARUH STRUKTUR AKTIVA, PERPUTARAN TOTAL ASSET (TATO), PERPUTARAN AKTIVA TETAP, DAN LAVERAGE (DER) TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI PADA PERIODE 2015 –2019"
RAFIQ CHRISTIADI, BUNGA ROITO BR SILALAHI, SHELLY, DEBORA LAIA (2022) "PENGARUH STRUKTUR AKTIVA, PERPUTARAN TOTAL ASSET (TATO), PERPUTARAN AKTIVA TETAP, DAN LAVERAGE (DER) TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI PADA PERIODE 2015 –2019" , SKRIPSI, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
This study aims to see the effect of asset structure, total asset turnover (TATO), fixed asset turnover, leverage (DER) on profitability (ROA) in building construction sub-sector companies registered on the IDX (Indonesian Stock Exchange). The sample used in this study is the building construction sub-sector companies registered on the BEI for the 2015-2019 period. The population in the study were 20 companies in the building construction sub- sector. The purposive sampling technique used in this study has a total sample of eighteen companies in the building construction sub-sector with a sample of 90 data. The data analysis technique used is multiple linear regression analysis with SPSS 20 software. The results of the study state that the asset structure has a significant positive effect on profitability (ROA). Total asset turnover (TATO) has a significant effect on profitability (ROA). Fixed asset turnover has a significant effect on profitability (ROA). Leverage (DER) has a negative and insignificant effect on profitability (ROA).
JURNAL
KATEGORI JURNAL | Jurnal Nasional Terakreditasi |
---|---|
TAHUN JURNAL | 2022 |
VOLUME JURNAL | 6 |
NOMOR JURNAL | 1 |
NAMA PENERBIT | Owner : Riset dan Jurnal Akuntansi |
NOMOR ISSN/ISBN | 25489224 |
LAMAN PENERBIT (URL) | https://owner.polgan.ac.id/index.php/owner |
LAMAN ARTIKEL (URL) | https://owner.polgan.ac.id/index.php/owner/article/view/563 |