Analisis Rasio Keuangan Sebagai Faktor Determinan Profitabilitas

Abstract

This study aims to obtain empirical evidence of the relationship between Creditors Velocity, Debitors Turnover Ratio, Inventory Turnover Ratio, Long- Term Debt to Equity Ratio and Total Assets Turnover Ratio to Profitability in mining companies in Indonesia Stock Exchange period 2012-2016. The type of data used in this study is data ratio. The variables studied were Profitability, Solvency, Likuidity and Activity. Statistical test tool in the form of software SPSS 22 which is used to test the classical assumption and multiple regression analysis. The results of this study indicate that Creditors Velocity, Debitors Turnover Ratio, Long- Term Debt to Equity Ratio and Total Assets Turnover Ratio have a significant relationship to profitability while Inventory Turnover Ratio has no significant relationship to profitability. Further research is expected to increase the number of research samples, change the sample research or add research variables.