FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI

Abstract

This research aims to determine the factors that influenced profitability in pharmaceutical companies. In this
research investigate the influence of current ratio, debt to equity ratio, total assets turnover, and firm size.
Sampling method used is purposive sampling by using certain criteria in doing sampling. Financial report data
used in the form of secondary financial statements of 6 pharmaceutical companies obtained from the Indonesia
Stock Exchange for 5 years ie the year of 2012-2016. Dependent variable in this research is profitability (ROA),
while independent variable that is current ratio, debt to equity ratio, total assets turnover, and firm size. The
analysis technique used in this research is multiple linear regression analysis using SPSS application tool. Based
on the feasibility test the resulting regression model is feasible and can be used for further research. Based on
result of hypothesis testing known that free variable of current ratio and total asset turnover have significant
influence to profitability (ROA), while debt to equity ratio and firm size have no significant influence to
profitability (ROA).
Keywords : profitability (roa), current ratio, debt to equity ratio, total assets turnover, firm size