PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN TOTAL ASSET TURNOVER TERHADAP LABA BERSIH PADA INDUSTRI JASA KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Rizka Putri Utami, Rizka Putri Utami (2019) PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN TOTAL ASSET TURNOVER TERHADAP LABA BERSIH PADA INDUSTRI JASA KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017. skripsi thesis, UNIVERSITAS BATANGHARI JAMBI.

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Abstract

ABSTRACT Rizka Putri Utami / 1500861201118 / 2019 / Batanghari University / Faculty of Economic / Financial Management / The Effect of Current Asset, Debt to Equity, Return On Equity and Total Asset Turnover on Net Profit in The Construction and Building Services Industry Listed on The Indonesia Stock Exchange Period 2013 – 2017 / Advisor 1st R.Adisetiawan S.E, MM / Advisor 2nd Hana Tamara Putri S.E, M.Si. The purpose of this study is to determine and analyze the effect of current assets, debt to equity ratio, return on equity and total asset turnover on Net Profit in the Building and Construction Industry Listed on the Indonesia Stock Exchange Periode 2013-2017 simultaneously and partially. The data used in this study were obtained through the official website of the Indonesia Stock Exchange, www.idx.co.id in the form of financial statements for the building and construction industry period 2013-2017. The variables used in this study are the current ratio, debt to equity ratio, return on equity and total asset turnover. Based on the result of the study that the current ratio, debt to equity ratio, return on equity and total asset turnover has a significant effect on net profit simultaneously. Based on t Test or partially return on equity (ROE) has a positive effect on net profit, while total asset turnover (TATO) has a negative effect on net profit. Based on the adjusted R- Square the result is 0.426 which indicates that the independent variables are CR, DER, ROE and TATO can explain the dependent variable is net profit of 21.2% and the remaining 78.7% explained by other variables that are not present in this model research regression. The conclusion simultaneously CR, DER, ROE and TATO have a significant effect on Net Profit, this is seen from the F value > F table ( F 8.239 > F 2.61). based on the partial test or t test, the current ratio has no effect on net profit becase t value < t table ( t -1.025 < t 2,02018), debt to equity ratio has no effect on net profit because t value < t table ( t -0.078 < t 2,02108) while return on equity has a positive effect on net profit because t value > t table (t 2.433 > t 2,02108) and total asset turnover has a negative effect on net profit because t value > t table (t -2.935 > t -2,02108).

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