ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PROPERTY

Abstract

The purpose of this research is to find out what factors that can influence the profitability on the
property companies. The analysis of profitability used for the ability of the company makes a profit in
the future. The research samples consist of 5 property companies which are listed in Indonesia stock
exchange (IDX) and they have been selected by using cluster sampling. The data of audited financial
statement has been retrieved from Indo-Exchange File. The statistic method is used to find out the
capability of the company in generating profit is the factor analysis. The multicolinearity assumption
test shows that there is no correlation among the independent variables so that multicolinearity does
not become serious problems. Heteroscedasticity assumption test shows that the variant from the
distribution of profitability is a constant obstacle for the entire observation in the independent
variables, or in other words heteroscedasticity is not a problem. The result of this research shows that
there is one factor which influences the capability of the company in generating profit. Significant
interpretation has been done by using SPSS instrument and it shows that debt to total asset ratio has
significant influence to the profitability.

Keywords:profitability (ROA), cash turnover, debt to total asset ratio, current ratio, sales growth.