PENGARUH TOTAL ASSET TURNOVER DAN DEBT RATIO SERTA FIRM SIZE TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SUB SEKTOR LEMBAGA PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh total asset turnover, debt ratio, dan firm size terhadap return on equity baik secara simultan dan parsial pada perusahaan jasa sub sektor lembaga pembiayaan yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Data dikumpulkan dengan pencatatan dokumen dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa total asset turnover, debt ratio, dan firm size berpengaruh signifikan terhadap return on equity, total asset turnover berpengaruh positif signifikan terhadap return on equity, debt ratio berpengaruh negatif signifikan terhadap return on equity, dan firm size berpengaruh negatif signifikan terhadap return on equity.
Kata Kunci : debt ratio, firm size, return on equity, total asset turnover

This research is purposed to know about the influence simultaneously and partial oftotal asset turnover, debt ratio,andfirm size to return on equity at service company sub sector finance institution that listed in Indonesia Stock Exchange in 2014–2016. The data collected by documentation technique, and it’s analyzed by multiple linier regression analysis. The result of this research showed that total asset turnover, debt ratio, and firm size have significant influence to return on equity, total asset turnover has positive significant influence to return on equity, debt ratio has negative significant influence to return on equity, and firm size has negative significant influence to return on equity.
keyword : debt ratio, firm size, return on equity, total asset turnover