Penulis / NIM
LINDA LAHAI / 931412173
Program Studi
S1 - MANAJEMEN
Pembimbing 1 / NIDN
HAIS DAMA, SE, M.Si / 0005037306
Pembimbing 2 / NIDN
IDHAM MASRI ISHAK, SE, M.Si / 0023047702
Abstrak
ABSTRAK
Linda Lahai, Nim 931 412 173, Pengaruh Current Ratio dan Inventory Turnover terhadap Return On Equity pada Perusahaan Real Estate dan Property periode 2009-2013, Program studi S1 Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Gorontalo, 2016. Dibawah bimbingan Hais Dama, SE, M.Si, Selaku PembimbingI dan Idham Masri Ishak, SE, M.Si, Selaku pembimbing II.
Objek penelitian yang digunakan adalah perusahaan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia periode 2009-2013, dengan menggunakan metode purposive sampling diambil sampel 5 perusahaan Real Estate dan Property . Tekhnik analisis yang digunakan adalah analisis regresi linear berganda menggunakan SPSS 16. Adapun bertujuan menganalisis faktor-faktor yang mempengaruhi profitabilitas perusahaan, di mana variabel independen terdiri dari Current Ratio, Inventory Turnover dan variabel dependen adalah Return On Equity.
Berdasarkan hasil hipotesis uji F (simultan) dan T (parsial), dimana F-test, diperoleh nilai Fhitung sebesar 7,228 > Ftabel 3.443 dengan tingkat signifikan 0,000. Berdasarkan hasil tersebut dapat disimpulkan bahwa variabel Current Ratio dan Inventory Turnover secara simultan berpengaruh terhadap variabel Return On Equity pada Perusahaan sektor Real Estate dan Property dan Uji T (parsial) yaitu variabel Current Ratio (X1) berpengaruh terhadap Return On Equity, dimana nilai thitung sebesar 3,205 > ttabel 2,063 dengan nilai yang signifikan sebesar 0,000 yang berarti lebih kecil dari tingkat signifikansi dengan alpa 0,05 sehingga hipotesis H0 ditolak dan H1 diterima. Variabel Inventory Turnover (X2) berpengaruh terhadap Return On Equity, dimana nilai thitung sebesar 3,879 > ttabel 2,063 dengan nilai signifikansi sebesar 0,000 yang berarti lebih kecil dari tingkat signifikansi dengan alpha 0,05 sehingga hipotesis H0 ditolak dan H1 diterima. Hal ini berarti terdapat pengaruh Current Ratio, Inventory Turnover terhadap Return On Equity pada peruahaan Real Estate dan Property.
Kata Kunci : Current Ratio, Inventory Turnover dan Retun On Equity.
ABSTRACT
Linda Lahai, Student ID 931 412 173, The Influence of Current Ratio and Inventory Turnover toward Return On Equity in Real Estate and Property Companies, Period of 2009-2013, Bachelor Study Program of Management, Faculty of Economics, State University of Gorontalo, 2016. The Principal Supervisor is Hais Dama, SE, M.Si and the Co-Supervisor is Idham Masri Ishak, SE, M.Si.
The object research samples are 5 Real Estate and Property companies listed in Indonesia Stock Exchange period of 2009-2013 collected through using purposive sampling method. The technique of data analysis is multiple linier regressions with SPSS 16. This research aims at analyzing factors influencing the profitability of companies in which the independent variable consisted of Current Ratio, Inventory Turnover, while dependent variable consisted of Return On Equity.
Based on F test (simultaneous) and T test (partial), it shows that F test obtains Fcount value as 3.443 with significance value for 0,000. Based on the result, it is concluded that current ratio and inventory turnover variables simultaneously influences the return on equity at Real Estate and Property Companies. Meanwhile, T test (partial) result shows that current ratio variable (X1) influences the return on equity in wich value of tcount as 3,205 is higher than ttable as 2,065 with significance value for 0,000. It shows that the result is smaller than significance level (alpa) of 0,05 thus H0 is rejected and H1 is accepted. Moreover, inventory turnover variable (X2) influences the return on equity in which the value of tcount as 3,89 is higher than tcount as 2,063 with significance value for 0,000. It shows that the result is smaller than significant level (alpha) of 0,05 thus H0 is rejected and H1 is accepted. It indicates there is an influence of current ration and inventory turnover toward return on equity at Real state and Property Companies.
Keywords : Current Ratio, Inventory Turnover and Return On Equity
ABSTRACT
Linda Lahai, Student ID 931 412 173, The Influence of Current Ratio and Inventory Turnover toward Return On Equity in Real Estate and Property Companies, Period of 2009-2013, Bachelor Study Program of Management, Faculty of Economics, State University of Gorontalo, 2016. The Principal Supervisor is Hais Dama, SE, M.Si and the Co-Supervisor is Idham Masri Ishak, SE, M.Si.
The object research samples are 5 Real Estate and Property companies listed in Indonesia Stock Exchange period of 2009-2013 collected through using purposive sampling method. The technique of data analysis is multiple linier regressions with SPSS 16. This research aims at analyzing factors influencing the profitability of companies in which the independent variable consisted of Current Ratio, Inventory Turnover, while dependent variable consisted of Return On Equity.
Based on F test (simultaneous) and T test (partial), it shows that F test obtains Fcount value as 3.443 with significance value for 0,000. Based on the result, it is concluded that current ratio and inventory turnover variables simultaneously influences the return on equity at Real Estate and Property Companies. Meanwhile, T test (partial) result shows that current ratio variable (X1) influences the return on equity in wich value of tcount as 3,205 is higher than ttable as 2,065 with significance value for 0,000. It shows that the result is smaller than significance level (alpa) of 0,05 thus H0 is rejected and H1 is accepted. Moreover, inventory turnover variable (X2) influences the return on equity in which the value of tcount as 3,89 is higher than tcount as 2,063 with significance value for 0,000. It shows that the result is smaller than significant level (alpha) of 0,05 thus H0 is rejected and H1 is accepted. It indicates there is an influence of current ration and inventory turnover toward return on equity at Real state and Property Companies.
Keywords : Current Ratio, Inventory Turnover and Return On Equity
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