Analisis Faktor-faktor Yang Mempengaruhi Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta

Pangastuti, Retno, Drs. M. Irfan Nursasmito, M.Si., Ak.

2008 | Skripsi | S1 Extention - Accounting

N.A.

This study analyze the factors influencing profitability at manufacturing business which enlist in Jakarta Stock Exchange. The objective of this study examines the influence of firm growth, liquidity, capital structure, and firm size factors on profitability at manufacturing business. Population on this study are manufacture firm listed on Jakarta Stock Exchange (JSX) from 2003-2005 period. The method of data collection is purposive sampling and there are 35 sample companies. The statistical method used in this research is multiple linear regression method.The regression analysis was carried out after the model was free from classical assumptions: multicollinearity, autocorrelation, and heteroskedastisity. The result of this study show that capital structure factor to be significant of profitability. While the firm growth, liquidity, and firm size factors are insignificant of profitability. Keywords : Firm Growth, Liquidity, Capital Structure, Firm Size, and Profitability

Kata Kunci : Profitabilitas; Laba; Manajemen Laba; Perusahaan manufaktur