PENGARUH MODAL KERJADAN FINANCIAL LEVERAGE TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERATING

MAHARANI, RATNA TRI (2016) PENGARUH MODAL KERJADAN FINANCIAL LEVERAGE TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERATING. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

For the companies working capital and financial leverage is important aspect that can raise or lower profitability if managed efficiently, effectively and economically. The purpose of this study was to determine the influence of NWC, DFL, DR, DER and TIER onROE either simultaneously or partially and with profit growth as the moderating variable.This research was conducted in 12 companies of food and beveragessubsector listed on the Indonesia stock exchange (IDX) and have published financial statementsin the period 2010 to 2014.The sample using purposive sampling method. This method resulted 60 samples. Data then analized using multiple regression analysis and Moderated Regression Analysis (MRA).Based on research using the multiple linear regression model, showed that F test result was obtained simultaneously effects of NWC, DFL, DR, DER and TIER are significant on ROE. Adjusted R2value is 77,6%. So, ROE can be explained by NWC, DFL, DR, DER and TIER amounted to 77,6%. The result of T test in partial was obtained the effect of NWC, DFL, DR, DER and TIER significantly influence on ROE.The analysis using the MRA shows that Profit Growth can moderate in influence between DR, DER, and TIER on ROE, but it can’t moderate in influence NWC, and DFL. Keyword: Profitability, Working Capital, Financial Leverage, Profit Growth

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ULFA KURNIA SARI
Date Deposited: 04 Apr 2017 05:00
Last Modified: 04 Apr 2017 05:16
URI: http://eprints.perbanas.ac.id/id/eprint/683

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