ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (Studi Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013-2016)

Abstract

Abstraksi
Tujuan penelitian ini adalah untuk membuktikan mengenai pengaruh dari
struktur modal (current ratio, debt to assets ratio dan debt to equity ratio)
terhadap profitabilitas. Sampelnya adalah perusahaan LQ45 yang terdaftar di
Bursa Efek Indonesia periode 2013-2016 sebanyak 23 perusahaan. Variabelvariabel current ratio, debt to assets ratio dan debt to equity ratio secara
bersama-sama berpengaruh signifikan terhadap profitabilitas. Jumlah
pengaruhnya current ratio, debt to assets ratio dan debt to equity ratio
terhadap return on equity adalah 20.2%. Sementara sisanya 79.8%
dipengaruhi oleh variabel-variabel lain diluar persamaan regresi.
Kata kunci: current ratio, debt to assets ratio, debt to equity ratio dan
profitabilitas
Abstract
The aim of this study is to provide an evidence about the influence of capital
structure (current ratio, debt to assets ratio and debt to equity ratio) toward
profitability. The sample are LQ45 companies listed in Indonesian Stock
Exchange (IDX) during the year 2013-2016 as many as 23 companies.
Variables of current ratio, debt to assets ratio and debt to equity ratio are
simultaneously has significant effect toward profitability. The amount of
influence current ratio, debt to assets ratio and debt to equity ratio toward
return on equity is 20.2%. while the remaining is 79.8% influenced by other
variables outside the regression equation.
Keyword: current ratio, debt to assets ratio, debt to equity ratio and
profitability