Pengaruh Perputaran Modal Kerja, Likuiditas, Struktur Modal, dan Ukuran Perusahaan terhadap Profitabilitas Pada Perusahaan Pertambangan

Deo Teguh Nugraha; Lisandri .

Pengaruh Perputaran Modal Kerja, Likuiditas, Struktur Modal, dan Ukuran Perusahaan terhadap Profitabilitas Pada Perusahaan Pertambangan

Deo Teguh Nugraha, Lisandri .

Abstract

The purpose of this study is to determine and analyze the effect of working capital turnover, liquidity, capital structure and company size simultaneously and partially on profitability of mining companies listed on the Indonesia Stock Exchange and analyze which of the variables among working capital turnover, liquidity, capital structure and company size have a dominant influence on profitability of mining companies listed on the Indonesia Stock Exchange. This study uses a quantitative research approach by using multiple linear regression method. The ratio used in this study is the profitability ratio (Return on Assets / ROA) and liquidity ratio (Current Ratio / CR). The results showed that simultaneously working capital turnover, liquidity, capital structure and company size affect the profitability of mining companies listed on the Indonesia Stock Exchange. The partial test results showed that working capital turnover, liquidity, and capital structure, affect the profitability of mining companies listed on the Indonesia Stock Exchange. While the company's size variable does not affect profitability in mining companies listed on the Indonesia Stock Exchange. Working capital turnover is the most dominant variable affecting profitability of mining companies listed on the Indonesia Stock Exchange

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