ANALISIS PENGARUH LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS (Studi Pada Perusahaan Manufaktur Sektor Industri Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2016)

Abstract

        The main purpose of this research is to know the impact of Liquidity, Leverage, and Sales Growth on the Profitability of the manufacturing Company the Automotive Industry and Components Registered on the Indonesia Stock Exchange.
       The methods used in this research are Regression Multiple Linear and usually with a Hypothesis Test that will be proved with a t-Test and F-test, with a significant level of 5% as well as the Coefficient of Determination  R² to make this analysis complete.
The result of the Regression Multiple Linear is the Profitability = 0,050 – 0,007 Liquidity + 0,005 Leverage + 0,209 Sales Growth. Based on the analysis, the result of the Partial Test (t-Test) indicates that Liquidity with a significant number of 0,552 > a (0,05) and Leverage with a significant number of 0,838 > a (0,05) has no effect on the Profitability, while the Sales Growth with significant number 0,005 < a (0,05) has a positive effect on the Profitability. The result of the Simultaneous Test (F test) with F_calculate (3,263) >F_tabel (2,16), also if the compare the significant number 0,042 < 0,05 indicates that Liquidity, Leverage, and Sales Growth Impact Significantly to the Profitability.
         The value of the coefficient of Determination R² in the regression of the model is 0,318. This value indicates that the ability of the variable Liquidity, Leverage, and Sales Growth in explaining the Profitability of the company is 31,8% while the rest is 62,8% explained by another variable that excluded of this regression model in this research.