Pengaruh Likuiditas, Leverage Dan Sales Growth Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode 2014-2017

Nurlatifa Paulina Imam, Deannes Isynuwardana

Abstract

Abstrak Penelitian ini dibuat bertujuan untuk mengetahui Likuiditas (CR), Leverage (DAR) Sales Growth (SG) dan Profitabilitas (ROA) beserta pengaruhnya terhadap profitabilitas pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Metode pengumpulan data yang digunakan pada penelitian ini merupakan sumber data sekunder yang diperoleh dari data pada laporan keuangan perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Jumlah sampel yang digunakan sebanyak 92 sampel yang berasal dari 23 perusahaan. Metode yang digunakan pada penelitian ini adalah regresi data panel serta uji t dan uji f dengan pengolahan data menggunakan software Eviews. Berdasarkan hasil pengujian yang didapatkan, variabel likuiditas, leverage dan sales growth secara simultan tidak berpengaruh terhadap profitabilitas perusahaan. Secara parsial disimpulkan variabel likuiditas (CR) dan sales growth (SG) tidak berpengaruh secara signifikan terhadap profitabilitas perusahaan. Sedangkan variabel leverage berpengaruh positif dan signifikan terhadap profitabilitas perusahaan. Kata kunci: Likuditas, Leverage, Sales Growth, Profitabilitas Abstract This research was aimed to find out Liquidity (CR), Leverage (DAR) Sales Growth (SG) and Profitability (ROA) along with its effect on profitability in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2014- 2017. Data collection methods used in this study are secondary data sources obtained from data on financial statements of property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2014-2017. The number of samples used was 92 samples from 23 companies. The method used in this study is panel data regression and t test and f test by processing data using Eviews software. Based on the test results obtained, variable liquidity, leverage and sales growth simultaneously do not affect the profitability of the company. Partially it was concluded that the variable liquidity (CR) and sales growth (SG) did not significantly influence the profitability of the company. While the leverage variable has a positive and significant effect on the profitability of the company. Keywords: Liquidity, Leverage, Sales Growth, Profitability

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