PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PT SEMEN GRESIK (Persero) Tbk

Abstract

This research examines the influence of leverage and liquidity to the profitability. The objective of this research is to find out the influence of leverage and liquidity to the profitability which is measured by using return on equity (ROE) at PT Semen Gresik (Persero) Tbk which is listed in Indonesia Stock Exchange. The data in this research is the secondary data is carrie out by using financial statement data. The data analysis technique has been done by using multiple linear regressions analysis. The classic assumption test consists of multicollinearity test, heteroscedasticity test and normality test.The result of the test in this research which has been gained by using model feasibility test indicates that leverage and liquidity is feasible to be used in the following research, the hypothesis test is done by using t test indicates that partially Leverage givesinsignificant influence to the profitability whereas liquidity give significant influence to the profitability. The magnitude of the determination coefficient of the regression model is 0.876, this result shows that the contribution of the variables which consists of leverage and liquidity to the profitability is 87.6%, whereas the remainingis 12.4% is influenced by other variables outside regression models.

Keywords: leverage, liquidity and profitability.