Analisis Profitabilitas Pada Perusahaan Sektor Property, Real Estate Dan Konstruksi Yang Terdaftar di BEI Tahun 2016-2020
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Total Asset Turn Over (TATO), dan Profitabilitas perusahaan dalam menilai kinerja perusahaan. Dalam penelitian ini rasio profitabilitas yang digunakan adalah Return 0n Asset (ROA). Populasi dalam penelitian ini adalah perusahaan properti yang tergabung dalam sektor industri Properti, Real Estate dan konstruksi yang terdaftar di Bursa Efek Indonesia dan perusahaan yang menerbitkan laporan keuangannya dari tahun 2015-2020 yang berjumlah 56 perusahaan. Teknik penentuan sampel yang digunakan adalah teknik Purposive Sampling Method, sehingga sampel yang didapat adalah ??? data dari perusahaan sektor industri Properti, Real Estate dan konstruksi yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Analisa data yang digunakan adalah analisis Data Panel yang diuji menggunakan program Eviews, versi 9 for windows. Hasil penelitian menunjukkan bahwa secara parsial variabel Total asset turnover (TATO) memiliki pengaruh positif dan signifikan terhadap profitabilitas. Variable Current Ratio (CR) tidak berpengaruh signifkan terhadap ROA. Total Asset Turn Over (TATO) dan ROA secara simultan berpengaruh terhadap variabel ROA.
Kata Kunci: Total asset turn over (TATO); Current ratio (CR); Profitabilitas (ROA)
References
Brigham, E. F., & Houston, J. F. (2018). Dasar-dasar Manajemen Keuangan Terjemahan. Edisi 14. Salemba Empat.
Fahmi, I. (2017). Analisis Kinerja Keuangan. Alfabeta.
Hanafi, M. M., & Abdul, H. (2009). Analisis Laporan Keuangan. Edisi ke-4. UPP AMP YKP.
Meilinda, A. (2011). Faktor-Faktor Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), Sales dan Size terhadap Return on Asset (ROA) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2006-2009. Universitas Diponegoro: Semarang.
Sudana, I. M. (2014). Manajemen Keuangan Perusahaan Teori & Praktek. Edisi 2. Erlangga.
Amalia, S., Sutisna, A., & Deni, D. (2022). How To Increase Income Through Cross Training System Skill On MSME Depok. Jurnal PKM Manajemen Bisnis, 2(1), 20-27.
Baeli, J. (2021). Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(3), 87-94.
Fajri, C., Rahman, Y. T., & Wahyudi, W. (2021). MEMBANGUN KINERJA MELALUI LINGKUNGAN KONDUSIF, PEMBERIAN MOTIVASI DAN PROPORSIONAL BEBAN KERJA. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 4(1), 211-220.
Fauziah, F., Hamzah, A., & Rozy, A. (2021). IMPLEMENTATION OF MANAGEMENT IN WASTE BANKS TO INCREASE ECONOMIC VALUE. Jurnal PKM Manajemen Bisnis, 1(1), 37-43.
Fitriah, S. (2021). Children with Special Needs In the Eyes of Islamic Law and the State. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 77-86.
Guntur, M. (2021). AL-QURAN TEACH THE IMPORTANCE OF TAKING CARE OF HEALTH PHYSICAL: Tafseer Surat Al-Baqarah. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 50-58.
Handayani, H., & Caesario, A. (2021). A Culture of Savings Solutions for Consumptive Behavior and Care for the Future. Jurnal PKM Manajemen Bisnis, 1(2), 67-72.
Harras, H., Sugiarti, E., & Wahyudi, W. (2020). Kajian Manajemen Sumber Daya Manusia Untuk Mahasiswa.
Juliati, F. (2021). The Influence Of Organizational Culture, Work Ethos And Work Discipline On Employee Performance. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 34-39.
Karim, I. N. (2021). CORRELATION ANALYSIS: Are Religious Scavengers More Motivated?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 59-67.
Mahmudin, M., Caesario, A., & Saputra, A. (2021). ENTREPRENEURSHIP: Soft Skill of Life. Jurnal PKM Manajemen Bisnis, 1(1), 19-28.
Majid, I. K. (2021). Governance-Based Library Management, More Effective and Efficient. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 68-76.
Malik, J. (2021). STUDY AL-QURAAN: Understanding Verses That Has Meaning Ta'arud. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 42-49.
Nurhusna, S., & Wahyudi, W. (2021). PERFORMANCE DETERMINANTS OF STATE CIVIL SERVICES (ASN) IN THE COVID-19 PANDEMIC. Inovasi, 8(1), 54-61.
Nuriman, H. (2021). The Analysis Of Competence And Career Development Impact On Work Motivation And Its Implication Toward Employee’s Performance. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 10-17.
Nursoleh, N. (2022). Location Analysis of Interest in Buying Housing in South Tangerang City. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 2(1), 35-42.
Ridwan, M. (2022). Purchasing Decision Analysis in Modern Retail. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 2(1), 1-9.
Ridwan, R. (2021). THE EFFECT OF LEADERSHIP ON PERFORMANCE: Analysis of School Management Ability and Attitude. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(2), 59-67.
Samsudin, S., & Ayu, D. (2022). Standards Management Of Covid-19 Prevention According To world Health Organization (WHO). Jurnal PKM Manajemen Bisnis, 2(1), 28-33.
Sanitias, S., & Dani, M. (2022). Optimization Of Msmes Marketing Using Whatsapp. Jurnal PKM Manajemen Bisnis, 2(1), 1-10.
Solahuddin, M. (2021). Being Creative Early on is the Main Capital for Entrepreneurship. Jurnal PKM Manajemen Bisnis, 1(2), 73-78.
Sugiarti, E. (2018). Building Work Commitment of Bppt Employee. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 1(2), 171-180.
Sugiarti, E. (2022). The Influence of Training, Work Environment and Career Development on Work Motivation That Has an Impact on Employee Performance at PT. Suryamas Elsindo Primatama In West Jakarta. International Journal of Artificial Intelligence Research, 6(1).
Ulfah, M. (2021). Building Teacher Performance Based Islam Religious Values. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 9-17.
Wahyu, W., & Salam, R. (2020). KOMITMEN ORGANISASI (Kajian: Manajemen Sumber Daya Manusia).
Yanti, L. (2021). Analisis Kinerja Pegawai Berdasarkan Aspek Kepribadian Diri. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 27-33.
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
