Jurnal
DETERMINAN PROFITABILITAS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE GO PUBLIC DI INDONESIA
Accounting Analysis Journal · Vol. 4 No. 3 (2015)
- ISSN
- 2502-6216, 2252-6765
- Published
- 2015-08-01
- Publisher
- Universitas Negeri Semarang
- Language
- eng
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan (size), perputaran piutang, debt to equity ratio, dan market capitalization terhadap profitabilitas. Populasi penelitian ini adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2011 – 2013, berjumlah 46 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 28 perusahaan dengan 79 unit analisis. Metode analisis data penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan (size), debt to equity ratio, dan market capitalization memiliki pengaruh yang tidak signifikan terhadap profitabilitas. Sedangkan, perputaran piutang memiliki hubungan yang positif terhadap profitabilitas. Saran untuk peneliti selanjutnya adalah mengambil variabel-variabel lain yang tidak dimasukkan ke dalam penelitian ini, yang mana memiliki potensi untuk mempengaruhi profitabilitas, seperti perputaran total aset dan perputaran modal.This study aims to analyze the effect of company size, receivable turnover, debt to equity ratio, and market capitalization on profitability. The population of this study is all property and real estate companies listed in Indonesia Stock Exchange (IDX) year of 2011 to 2013, amount to 46 companies. The study uses purposive sampling. The companies that meet requirements stated by this study was 28 companies with 79 data in term of financial reports. Methods of data analysis used in this study is multiple linier regression. The results of this study show that the company size, debt to equity ratio, and market capitalization do not have significant effect on profitability. Meanwhile, receivable turnover has a positive correlation to profitability. Other researches should identify other independent
Collaboration network of the authors
33 authors · 43 co-authorship links
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
- State University of Semarang
- Affiliation unknown
- Different organisations
- Same organisation
- Affiliation unknown
- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Indah Anisykurlillah | Affiliation unknown | 2 |
| Linda Agustina | Affiliation unknown | 2 |
| Zaenuri Zaenuri | State University of Semarang | 1 |
| Fathur Rokhman | State University of Semarang | 1 |
| Arief Rohman | Affiliation unknown | 1 |
| Ellianawati Ellianawati | State University of Semarang | 1 |
| Decky Avrilianda | State University of Semarang | 1 |
| Faricha Putri Alif Via | Affiliation unknown | 1 |
| Noviana Bekti Lestari | Affiliation unknown | 1 |
| Niswatun Hasanah | Affiliation unknown | 1 |
| Abiprayasa Kawiswara Weko Hartoyo | Affiliation unknown | 1 |
| Rida Andriyani | Affiliation unknown | 1 |
| Eloking Surya Sekar Mahardika | Affiliation unknown | 1 |
| Ria Aniktia | Affiliation unknown | 1 |
| Umi Hanifah | Affiliation unknown | 1 |
| Lucky Tio Monika | Affiliation unknown | 1 |
| Eko Marliyana Marliyana | Affiliation unknown | 1 |
| Yanuar Dwi Purnomo | Affiliation unknown | 1 |
| Ade Dwi Suryani | Affiliation unknown | 1 |
| Atiyah Nima Faradisa | Affiliation unknown | 1 |
| Eka Deny Prihastomo | Affiliation unknown | 1 |
| Fita Kartika Buana | Affiliation unknown | 1 |
| Ulfi Nihayah Fitriyani | Affiliation unknown | 1 |
| Hidayatul Khasanah | Affiliation unknown | 1 |
| Milla Septiana | Affiliation unknown | 1 |
| Devi Sonia | Affiliation unknown | 1 |
| Vivi Ayuning Tyas | Affiliation unknown | 1 |
| Siska Puji Lestari | Affiliation unknown | 1 |
| Ayu Suryani | Affiliation unknown | 1 |
| Rusdarti Rusdarti | Affiliation unknown | 1 |
| Abdul Kodir | Affiliation unknown | 1 |
Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.