ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN LISTING DALAM INDEKS LQ-45

Abstract

This study aims to examine how the effect of the independent varia-bles consisting of Asset turnover, Debt ratio, net profit margin toward Return on Equity. The sample in this study are all companies whose stock prices are included in the LQ-45 years 2006-2011, and meets the criteria to be used as samples totaling 7 companies, thus the pooling data obtained for 5 years as many as 35 samples. This study uses secondary data from ICMD (Indonesian Capital Market Directory) and the company's annual financial statements for the year 2006-2011. This study uses linear regression analysis, hypothesis testing is done by F test, t test and R2 (coefficient of determination). Data processing is performed by using SPSS 17. The result of analysis shows that the contribution is given by independent variables to the dependent variable is 83.5%. While the rest of 16.5% is explained by other variables which not included in the model. When viewed as an individual only variable debt ratio that has no significant effect on ROE variable. Variable Assets turnover and net profit margins have positive and significant effect on ROE variable.