PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, INVENTORY TURNOVER, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014

Abstract

Measurement of levels of management effectiveness shown by the profit generated from the sale and from investment income, can be done by knowing how much profitability ratios owned. The profitability of manufacturing firms in Indonesia is influenced by a variety of financial factors which can be measured using financial ratios.
The purpose of this study was to analyze the Current Ratio, Debt to Equity Ratio, Inventory Turnover, company size and age of the company to profitability. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange (BEI) during the period 2010-2014. The sample in this study, as many as 150 of observational data from 30 companies that meet the criteria for the research sample. Tools used multiple regression analysis and hypothesis testing.
Based on the results of this study concluded that 1) There is a current ratio effect on profitability. 2) There is the effect of Debt to Equity Ratio to profitability. 3) There Inventory Turnover influence on profitability. 4) There is no influence of the size of the company to profitability. 5) There is no age effect on the profitability of the company.
Keywords: Current Ratio, Debt to Equity Ratio, Inventory Turnover, Company Size, Age Company, Profitability