ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Long term Debt to Equity Ratio (LDER) terhadap Profitabilitas pada perusahaan manufaktur Sub Sektor Makanan dan Minuman yang
ABSTRACT
This study aims to determine the effect of Debt to Equity Ratio (DER), Debt to Equity Ratio (DAR), and Long term Debt to Equity Ratio (LDER) to Profitability in manufacturing companies Sub Sector of Food and Beverage Listed on BEI in the period 2011-2016. The research method used is an associative quantitative method. This research uses multiple linear regression analysis technique with SPSS VS 20.00. Population in this research is manufacturing company of food and beverage sub sector listed in BEI period 2011-2016. Sampling technique in this research use purposive sampling. Based on the results of the study can be concluded that (1) DER hasn't a significant effect on Profitability. (2) DAR hasn't a significant effect on Profitability. (3) LDER has a significant effect on Profitability. (4) DER, DAR, and LDER simultaneously have a significant effect on Profitability.
Key word : Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Long term Debt toEquity Ratio (LDER), Profitabilitas
PENDAHULUANPerkembangan industri makanan dan minuman di Indonesia semakin pesat. Industri makanan dan minuman mendapat peluang yang lebih besar untuk terus berkembang. Perusahaan makanan dan minuman merupakan perusahaan yang bergerak dibidang pembuatan produk kemudian dijual guna memperoleh keuntungan yang besar. Untuk mencapai tujuan tersebut diperlukan manajemen dengan tingkat efektifitas yang tinggi. Pengukuran tingkat efektifitas manajemen yang ditunjukkan oleh laba yang dihasilkan dari penjualan dan dari pendapatan investasi, dapat dilakukan dengan mengetahui seberapa besar 132 |A k u n t a n s i
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