FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN ADVERTISING, PRINTING, AND MEDIA

Abstract

This research is meant to find out, to test and to analyze the influence of activity which is measured by
using fixed assets turnover, short term debt, and long term debt to the profitability. The research is
causal-comparative research. The population is all Advertising, Printing and Media companies which
are listed in Indonesia Stock Exchange. The sample collection technique has been done by using
purposive sampling. The source of data source is the secondary data in which the data is in the form of
the financial statement of the company in 2011-2014 periods. The data analysis technique has been
done by using multiple linear regressions. The independent variables are fixed assets turnover, short
term debt, and long term debt. The dependent variable uses profitability which is measured by using
Return on Assets (ROA) and Return on Equity (ROE). The result of this research shows that
simultaneously fixed assets turnover, short term debt, and long term debt have significant influence to
the profitability. Meanwhile, partially fixed assets turnover, long term debt does not have any
significant influence to the profitability, but short term debt variable has significant influence to the
profitability.

Keywords: Fixed Assets Turnover, Debt, Return On Assets, Return On Equity.