CD Tesis
Pengaruh Leverage, Likuiditas, Perputaran Modal Kerja, Dan Perputaran Total Aset Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014-2016)
High profitability reflects the company's ability to generate profits through its operational activities. Conversely, low profitability reflects the company's operational activities that are not good so that the company's ability to generate profits is low. 2015 was a difficult time for national mining companies, where there were several companies that experienced a decline in profitability.
The purpose of this study was to determine the effect of leverage, liquidity, working capital turnover and total asset turnover affecting the profitability of mining companies listed on the Stock Exchange in 2014-2016 with the size of the company as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014 to 2016, which amounted to 40 companies. The sample in this study was 31 companies with sampling techniques using purposive sampling. Types of data are quantitative data and secondary data sources. The hypothesis testing model of data analysis in this study is the Moderated Regression Analysis model.
The results of the study show: Leverage affects profitability. Liquidity affects profitability. Working capital turnover does not affect profitability. Asset turnover has an effect on profitability. Company size moderates the effect of leverage on profitability. Company size does not moderate the effect of liquidity on profitability. Company size does not moderate the effect of working capital turnover on profitability. Firm size moderates the effect of total asset turnover on profitability.
Keywords: Leverage, Liquidity, Working Capital Turnover, Total Asset Turnover Profitability, Company Size
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