Fakultas Ekonomi - Akuntansi, JIMA Vol. 1 No. 1, Januari 2014 (Views: 1754)

PENGARUH HUTANG DAN EKUITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rendy Jawal

ABSTRAK

ABSTRACT Research conducted has the intent to measure the effect of debt and equity to profitability measured by Return on Assets ratio, thus making the company to increase its profitability in terms of taking into account the debt and equity of the company and assist investors in determining the decision to invest in the company's activities. The data used for this study are the data derived from the financial statements of debt, equity, and statement of comprehensive income of the company in 2010 and 2011. When doing research, population taken at miscellaneous industry companies listed on the Indonesia Stock Exchange in 2010 and 2011. The method of analysis used in this study is a quantitative method using SPSS version 17.00. Significant value (α) of 5% and using statistical models of multiple linear regression to test the hypothesis (test T and F test), correlations, and test the coefficient of determination (R ²), with debt and equity as an independent variable on the level of profitability as measured by return on assets as the dependent variable. In the results of the study showed that the debt and equity can be used to estimate the level of profitability in miscellaneous industry companies in Indonesia Stock Exchange. Hypothesis testing using t-test showed that the effect on the profitability of variable debt with t count > t table (2.154 > 0.69013) as well as equity variables that showed an influence on profitability t count> t table (1.767 > 0.69013). Variable debt and equity also affects the profitability of the value of F count > F table (3.643 > 3.6) and the coefficient of determination of 31.9%. This shows that profitability can be explained by the variable debt and equity.

Kata kunci: Debt, Equity, Return On Assets

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