Abstract
Profitability is a very important factor to determine whether a company is very good or bad, as well as its ability to generate profits. Relatively high and stable profits can encourage investors to invest in the company. This study aims to analyze the effect of leverage proxied by debt to equity ratio, activity ratio proxied to total assets turnover, and sales growth to profitability in property and real estate companies. listed on the Indonesia Stock Exchange for the period 2017-2019. The technique of determining the sample in this study used purposive sampling. The sample used is 45 property and real estate companies registered with Bersa Efek Indonesia for the 2017-2019 period. The type of data used in this study is secondary data in the form of annual financial reports of property and real estate companies for the period 2017-2019 which have been published and obtained via the internet through the website address www.idx.co.id. The method of analysis using multiple linear regression analysis with SPSS program. Hypothesis testing used is the coefficient of determination, simultaneous test (F test) and partial test (t test). , classic assumption test, namely normality and multicollinearity test, heteroscedasticity test, autocorrelation test. Based on the results of the analysis that has been done, it can be concluded that (1) Leverage does not contribute to Profitability, (2) Activity Ratio contributes to Profitability, (3) Sales growth does not contribute to Profitability.
Highlights
Profitabilitas merupakan faktor yang sangat penting untuk menentukan apakah suatu perusahaan sangat baik atau buruk, serta kemampuannya untuk menghasilkan keuntungan
Profitability is a very important factor to determine whether a company is very good or bad, as well as its ability to generate profits
High and stable profits can encourage investors to invest in the company
Summary
Untuk dapat bersaing di dalam berbisnis semua perusahaan harus membangun dan mengembangkan usahanya semaksimal mungkin melalui peningkatan kinerja manajemen khususnya kinerja keuangan. Perusahaan yang dapat menghasilkan laba yang tinggi dianggap berhasil atau memiliki kinerja keuangan yang bagus. Kinerja keuangan yang baik yaitu yang memperoleh laba besar dalam berkepanjangan. Objek pada ipenelitian iini imemilih iperusahaan iproperty iand ireal iestate iyang iterdaftar idi iBursa iEfek iIndonesia i(BEI) isebagai ibahan ianalisis ilebih ilanjut. IPerkembangan iyang iterjadi idalam iperusahaan iproperty iand ireal iestate iini imeruapkan ihal iberharga idi imasa imendatang. ISatu idari ibeberapa iindikator iuntuk imeninjau iprospek isuatu iperusahaan ipada iwaktu iyang iakan idatang iyakni idengan i imelihat ipertumbuhan ipenjualan iprofitabilitas iperusahaan i(Tandelilin i2010). IDengan idemikian itujuan iyang iada ipada ipenelitian iyaitu iuntuk imenganalisis ipengaruh ileverage, iaktivitas, idan ipertumbuhan ipenjualan iterhadap iprofitabilitas ipada iperusahaan iproperty iand ireal iestate idi iBursa iEfek iIndonesia i(BEI) IUntuk imeninjau ipertumbuhan ilaba iserta ipenjualan idengan imelakukan ianalisis ilaporan ikeuangan idilakukan idengan icara imemadankan isuatu ikomponen idari ilaporan ikeuangan iperusahaan. iSatu idari ibeberapa iindikator iuntuk imeninjau iprospek isuatu iperusahaan ipada iwaktu iyang iakan idatang iyakni idengan i imelihat ipertumbuhan ipenjualan iprofitabilitas iperusahaan i(Tandelilin i2010). iPenelitian iini imenggunakan irasio iyang iutama iproksi idari iprofitabilitas iyaitu iReturn ion iEquity i(ROE). iData iROE ipada iperusahaan iproperty iand ireal iestate imenunjukkan ipada itahun i2017 i-2019 imengalami icenderung imenurun. iPenurunan iprofitabilitas ipada iperusahaan itersebut idiakibatkan ikemampuan idalam imemperoleh ilaba imenurun, ikareana iprofitabilitas ipada iperusahaan imerupakan ikemampuan isuatu iperusahaan idalam imenghasilkan ilaba idari ipendapatan ipada itingkat ipenjualan, iassets, idan iekuitas. iFaktor ipenurunan iprofitabilitas ipada idata itersebut iberdampak ipada ipertumbuhan ipendapatan ipenjualan imenipis. iRasio iprofitabilitas irendah iakan imenunjukkan ibahwa iterjadi imasalah idalam iperusahaan iyang imengurangi ilaba iperusahaan. iOleh isabab iitu, ipeneliti iperlu imelakukan ipenelitian ilebih ilanjut imengenai ifonema ibeserta imasalah itersebut. iDengan idemikian itujuan iyang iada ipada ipenelitian iyaitu iuntuk imenganalisis ipengaruh ileverage, iaktivitas, idan ipertumbuhan ipenjualan iterhadap iprofitabilitas ipada iperusahaan iproperty iand ireal iestate idi iBursa iEfek iIndonesia i(BEI)
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