ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA KEUANGAN PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Andi Mursalim Andi Mursalim

Abstract


Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja perusahaan, yaitu current ratio (CR), debt to equity ratio (DER), dan net profit margin (NPM) pada 11 sampel perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017, ki menghasilkan 43 observasi. Kinerja perusahaan diukur dengan return on asset (ROA). Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan model regresi linier berganda digunakan untuk menganalisis data dan menguji hipotesis penelitian. Data dianalisis dengan menggunakan linear regresi berganda melalui SPSS Versi 24. Hipotesis dianalisis dengan menggunakan uji simultan dan uji parsial dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa secara simultan current ratio, debt to equity ratio dan net profit margin berpengaruh signifikan terhadap return on asset. Secara parsial current ratio berpengaruh secara negatif dan tidak signifikan terhadap return on asset, dan debt to equity ratio berpengaruh positif dan tidak signifikan, kecuali net profit margin yang berpengaruh positif dan signifikan terhadap return on asset perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia.      

Kata Kunci:   Current Ratio,   Debt To Equity Ratio,   Net Profit Margin,   Return On

                        Asset


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References


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