Pengaruh Perputaran Modal Kerja, Leverage dan Pertumbuhan Penjualan terhadap Profitabilitas (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013)

摘要

This research aims to explain the effect of Working Capital Turnover (WCT), Debt Ratio (DR), Debt to Equity Ratio (DER) and Sales Growth on Return on Investment (ROI) and Return on Equity (ROE) simultaneously and partially. The method that is used in this research is explanatory research with purposive sampling as the sampling as the sampling method. This research is using 13 companies as samples out of a total population of 16 companies that is listed on Indonesian Stock Exchange (IDX). The analysis technique that is used on this research is multiple linear regression and hypothesis test. The result of the F test analysis for ROI shows that WCT, DR, DER and Sales Growth have a simultaneously significant impact to ROI. Based on t test for ROI the DR, DER and Sales Growth have a partially signinifivant impact to ROI ehilr the WCT does not. The result of the F analysis for ROE shows that WCT, DR, DER and Sales Growth nave simultaneously significant impact to ROE. Based on t test for ROE the DR, and DER have a partially significant impact to ROI while the WCT and Sales Growth do not.