Determinan Profitabilitas PT. Unilever Indonesia Tbk

Erlindawati Erlindawati, Early Ridho Kismawadi

Abstract

The purpose of this study was to determine the effect of debt to equity ratio, selection, size, and curent ratio on profitability at PT. Unilever Indonesia Tbk, which is listed on the Indonesia Stock Exchange for the period 2013-2018. The population in this study consisted of 30 companies belonging to the Jakarta Islamic Index with a 6-year research period. While the sample from this study is PT. Unilever Indonesia Tbk. Data were analyzed using multiple regression methods and using SPSS software. The results showed that partially DER had no significant effect (with a value of t -2.008 and a significant value of 0.061) on profitability. Sales do not have a significant effect (with t count -0.070 and significant value 0.945) on profitability. Size does not have a significant effect (with a t-value of -0.696 and a significant value of 0.496) on profitability. CR has a significant effect (with t count 2,249 and significant value 0,038) on profitability. Simultaneously shows that the debt to equity ratio, sales, size and curent ratio have a simultaneous effect on the dependent variable (profitability) where F count is 5.347 and F table is 2.96.

Keywords

Profitability, Debt to Equity Ratio (DER), Sales, Size, Curent Ratio (CR)

Full Text:

PDF

References

Afriyanti, Meilinda. (2011). Analisis Pengaruh Curent Ratio, Total Asset Turnover, Debt To Equity Ratio, dan Size ROA (return on asset) (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada tahun 2006-2009. (Skripsi Fakultas Ekonomi Universitas Diponegoro, Semarang)

Ema Novasari. (2013). Pengaruh PER, ROA dan DER Terhadap Harga Saham Perusahaan Sub-Sektor Industri Textile yang Go Publik di BEI Tahun 2009-2011” (Skripsi, Fakultas Ekonomi Universitas Negeri Semarang)

Hafidoh, Siti. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Hedging pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015, (Skripsi, Fakultas Ekonomi dan Bisnis Lampung, Bandar Lampung)

Hery. (2016). Analisis Laporan Keuangan Integreted and Komprehensif Edition. Jakarta: Grasindo.

https://www.idx.co.id/perusahaan-tercatat/profil-perusahaan-tercatat/detail-profile-perusahaan-tercatat/?kodeEmiten=UNVR

Jatismara, Raditya. (2011). Analisis Pengaruh TATO, DER, Dividend, Sales, dan Curent Ratio, Terhadap Return On Asset.(Studi pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Periode Tahun 2008-2010). (Skripsi, Fakultas Ekonomi, Universitas Diponegoro, Semarang)

Juliandi, Azuar dan Irfan. (2009). Metodologi Penelitian Kuantitatif Untuk Ilmu-Ilmu Bisnis. Bandung Citapustaka Media Perintis, 2013.

Kuncoro, Mudrajad. (2009). Metode Riset Untuk Bisnis dan Ekonomi. Jakarta: PT Gelora Aksara Pratama.

Widiastuti , Asri dan Palti Marulitua Sitorus. (2017). Analisis Laporan Kinerja Keuangan pada Perusahaan Telekomunikasi PT. Telekomunikasi Indonesia Periode 2011-2015 Pendekatan Rasio Keuangan dengan Rata-Rata Industri. eProceedings of Management, 202.

DOI: http://dx.doi.org/10.21043/bisnis.v7i2.6275