ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI

Abstract

The purpose of this research is to test the influence of current ratio, account receivables turnover,
inventory turnover and total asset turnover to the profitability in Telecommunication Companies
which are listed in Indonesia Stock Exchange during 5 year periods i.e. from 2010 to 2014. The sample
collection method has been done by using purposive sampling with certain criteria i.e. the company
has been listed in Indonesia Stock Exchange, the company which has reported their financial statement
consecutively during 5 year periods from 2010 to 2014, the financial statements have been audited and
the samples have been observed are five telecommunication companies. The dependent variable in this
research is profitability (ROA), meanwhile the independent variables i.e.: current ratio, account
receivables turnover, inventory turnover and total asset turnover. The data analysis method has been
done by using multiple linear regressions analysis. The result of model feasibility test shows that
current ratio, account receivables turnover, inventory turnover and total asset turnover are the
explanatory variables of the profitability (ROA). The result of hypothesis test shows that current ratio
and account receivables turnover have significant influence to the profitability (ROA) whereas the
account receivables turnover and inventory turnover does not have any influence to the profitability
(ROA).

Keywords: Current Ratio, Account receivables turnover, inventory turnover and total asset
turnover, and Profitability.