PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Dasriyan Saputra Sekolah Tinggi Ilmu Ekonomi Balikpapan
  • Alief Ardiles Sekolah Tinggi Ilmu Ekonomi Balikpapan

DOI:

https://doi.org/10.36277/geoekonomi.v15i1.2024.434

Keywords:

DER, FS, SG, TATO

Abstract

This research aims to determine the effect of Leverage (Debt to Equity Ratio), Firm Size, Sales Growth and Activity (Total Asset Turnover) on Profitability (Return On Assets). This research is quantitative research. The population in this study are Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research is Purposive Sampling. The research sample was 11 companies and the total population was 37 companies. The data analysis techniques used are Descriptive Statistical Test, Classic Assumption Test, Multiple Linear Regression Test and Hypothesis Test assisted by the SPSS 25 program. The results of this research show that partially the Debt to Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA), Firm Size (FS) has a negative and significant effect on Return On Assets (ROA), Sales Growth (SG) has no negative and insignificant effect on Return On Assets (ROA) and Total Asset Turnover (TATO) has a positive and significant effect on Return On Assets (ROA). Simultaneously, the variable Debt to Equity Ratio (DER), Firm Size (FS), Sales Growth (SG) and Total Asset Turnover(TATO) have a positive and significant effect on Return On Assets (ROA).

Downloads

Download data is not yet available.

References

Agus, Sartono. 2015. Manajemen Keuangan:Teori dan Aplikasi. Edisi Keempat. Yogyakarta: BPFE, 120.

-----------------. & Irfani. 2020. Manajemen Keuangan Dan Bisnis : Teori Dan Aplikasi. Jakarta : Gramedia Pustaka Utama,11.

Anwar, M. (2019). Dasar-Dasar Manajemen Keuangan Perusahaan . Jakarta: Kencana, 15.

Astawinentu, E. D., & Handini, S. (2020). Manajemen Keuangan : Teori Dan Praktek. Surabaya: Scopindo Media Pustaka, 2.

Brigham, E. F. dan J.F. Houston. 2019. Dasar-dasar Manajemen Keuangan. Edisi Empat Belas. Buku Dua. Salemba Empat. Jakarta.

Bursa Efek Indonesia. Laporan Keuangan. www.idx.co.id

Dewi, A. F. (2020). Analisa Pengaruh Likuiditas, Leverage, Pertumbuhan Penjualan dan Perputaran Modal Kerja Terhadap Profitabilitas (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI). Accumulated Journal (Accounting and Management Research Edition), 2(2), 124-133.

Dewi, Gusti Ayu Ketut Rencana Sari, and Diota Prameswari Vijaya. 2018. Investasi Dan Pasar Modal Indonesia. Depok: Rajawali Pers.

Fabozzi dalam Satriana, 2017:20 Fabozzi, Frank J. dan Drake, Pamela P. 2009. Finance: capital markets, financial management, and investment management. Hoboken: John Wiley & Sons

Fahmi, I. 2014. Analisa Kinerja Keuangan, : Cetakan ketiga, Bandung, Alfabeta

Hakim, M. S., & Yuniati, T. (2020). Pengaruh Perputaran Modal Kerja, Perputaran Total Aset, dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Property dan Real Estate. Jurnal Ilmu dan Riset Manajemen (JIRM), 9(5).

Hery. 2016. Mengenal dan Memahami dasar dasar laporan keuangan. Jakarta: PT Grasindo, 113.

------. 2017. Kajian Riset Akuntansi : Mengulas Berbagai Hasil Penelitian Terkini Dalam Bidang Akuntansi Dan Keuangan. iii. edited by E. Pramono. Jakarta: PT. Grasindo,

Irawan & Zainal, 2018. Analisis Struktur Modal. Financial Statement Analysis, Tinjauan Research dan Penilaian Bisnis. Medan:Smartprint.

Jogiyanto. (2016). Teori Portofolio dan Analisis Investasi. Edisi Kesepuluh. Yogyakarta: BPFE.

Junaedi, Akhmad. 2018. Penelitian Penyusunan Laporan Keuangan Koperasi Berdasarkan SAK EMKM Untuk Bidang Usaha Perdagangan. Tangerang: Mahara Publishing, 9

---------. 2015. Bank Dan Lembaga Keuangan Lainnya. Ed. Rev. Jakarta: Raja Grafindo Persada.

---------. 2016. Analisa Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.

---------. 2017. Analisa Laporan Keuangan. Cet. 11. Depok: Rajawali Pers.

Krisnandi, Herry., Efendi, Suryono & Sugiono, Edi. (2019). Pengantar Manajemen. Jakarta Selatan: LPU-UNAS, 4.

Kusmawati, Indah 2021. Pengaruh Leverage, Likuiditas dan Sales Growth terhadap Profitabilitas (Studi Kasus pada Perusahaan Property dan Real Estate).Skripsi.

Mulyadi & Winarso. (2020). Pengantar Manajemen. Banyumas: CV. Pena Persada, 11.

Munawir, (2014). Analisa Laporan Keuangan.Yogyakarta: Liberty, 2.

Sadikin, Ali., Misra, Isra., & Hudin, Sholeh, Muhammad. (2020). Pengantar Manajemen dan Bisnis. Yogyakarta: K-Media,13

Satriyana, G.C. (2017). Pengaruh Likuiditas, pertumbuhan penjualan, efisiensi modal kerja dan Leverage terhadap Profitabilitas (Studi Kasus pada PT. Kereta Api Indonesia(Persero).Skripsi.

Sofyan, Syafri Harahap. (2013). Teori Akuntansi. PT Raja Grafindo Persada, 309

---------------------------. (2015). Analisis Kritis atas Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada, 305.

Sujarweni, V. Wiratna. (2017). Analisis Laporan Keuangan;Teori, Aplikasi, dan Hasil Penelitian. Yogyakarta : Pustaka Baru Press. 59

Thoyib, M., Firman, F., Amri, D., Wahyudi, R., & Melin, M. A. (2018). Pengaruh Current Ratio, Debt To Asset Ratio, Debt To Equity Ratio Dan Total Asset Turnover Terhadap Return On Assets Pada Perusahaan Property Dan Real Estate Di Bursa Efek Indonesia. Akuntanika, 4(2), 10-23

Widyatuti, Mariya. (2017) Analisa Kritis Laporan Keuangan. Surabaya: CV. Jakad Media Nusantara, 91.

Wire, PR. (2022, November 22) Industri Property di Indonesia Mengalami Peningkatan Selama Tahun 2022. Antara News, 2.

Yulinda, R. (2022). The Effect of Total Asset Turnover and Leverage on Profitability Case Study on Property and Real Estate Service Industry Companies Listed on the Indonesia Stock Exchange (IDX). Ekonomia, 12(1), 11-22.

Downloads

Published

2024-06-30

How to Cite

Saputra, D., & Ardiles, A. (2024). PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal GeoEkonomi, 15(1.2024), 71–80. https://doi.org/10.36277/geoekonomi.v15i1.2024.434

Issue

Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024

Section

Articles

License

Copyright (c) 2024 Jurnal GeoEkonomi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

You are free to:
Share - copy and redistribute the materials in any medium or format for any purpose, even for commercial purposes.
Adapt - compose, change and develop the material for any purpose, even for commercial purposes.
The licensor cannot revoke these freedoms as long as you follow the license terms.
With the following conditions:
Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes have been made. You may do so in a reasonable manner, but not in any way that suggests that the licensor endorses you or your use.
No additional restrictions - You may not implement legal provisions or technological measures that legally restrict others from doing anything permitted by the license.
Notice:
You do not have to comply with the license for elements of the material that are in the public domain or where your use is permitted by an applicable exclusion or restriction.
No warranties are given. This license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.