FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN AIR MINUM KEMASAN DI BEI

Abstract

The purpose of this research is to find out some factors which influence the profitability on the bottled mineral water companies which are listed in Indonesia Stock Exchange. This research examines the influence of the Long Term Debt Equity Ratio, current liabilities, and Proprietary Ratio to the profitability which is measured by using Return on Asset (ROA). The samples are 4 bottled mineral water companies in 2009-2013 periods which have been selected by using purposive sampling. The data is analyzed by using classic assumption test, multiple linear regressions analysis, Goodness of Fit test, and Hypothesis test which are processed by using the SPSS 20.Based on the result of model feasibility test the regression that has been generated is feasible and it can be used for the next analysis. Based on the result of t test it shows that Current Liabilities and Proprietary Ratio have influence to the profitability, meanwhile the Long Term Debt Equity Ratio does not have any influence to the profitability. Based on the result of partial determination coefficient test the variable which has the most dominant influence to the profitability is the Proprietary Ratio since its r2 value is the biggest among other independent variables.
Keywords: Long Term Debt Equity Ratio, current liabilities, and Proprietary Ratio, and Profitability