PENGARUH PENGGUNAAN HUTANG DAN KINERJA KEUANGAN TERHADAP PROFITABILITAS

Abstract

This research is aimed to find out account receivables and financial performance to the profitability which is
measured by using return on equity (ROE) at PT Jasa Marga Tbk which is listed in Indonesia Stock Exchange,
this research does not use samples because this research is a case study, therefore the data uses only one
company i.e. PT Jasa Marga Tbk in the form of quarterly financial statement in 2011
-2015 periods which have
been published by Indonesia Stock Exchange (www.idx.co.id), meanwhile the analysis technique has been
carried out by using multiple linear regressions, the independent variable consist of short term debt, long term
debt, and financial performance and profitability which are measured by using return on equity as the
dependent variable. Based on the result of F test, it has been found that simultaneously short term debt, long
term debt, and financial performance give influence to the profitability or return on equity (ROE). Based on the
t test it has been found that long term debt give influence to the profitability or return on equity (ROE), short
term debt and financial performance don’t give influence to the profitability or return on equity (ROE).

Keywords: Short term debt, long term debt, financial performance, and profitability.