Rilla Gantino, Melinda Kusuma Dewi
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摘要

摘要。本研究旨在分析营运资本与总资产之比(WCTA)、营运收入与总负债之比(OITL)和股本回报率(ROE)对2013-2017年在证券交易所上市的运输公司和建筑公司利润增长的影响。使用的方法是有目的的整群抽样。本研究使用的是来自财务报表的二手数据。采用的数据分析方法为多元线性回归分析。结果表明,营运资金与总资产之比(WCTA)和营业收入与总负债之比(OITL)对利润增长无显著影响,净资产收益率(ROE)对利润增长有显著的正向影响。在建筑和建筑公司中,营运资本与总资产之比(WCTA)对利润增长有显著的负向影响。营业收入与总负债之比(OITL)和净资产收益率(ROE)对利润增长没有显著影响。同时两者显示相同的结果,自变量(WCTA, OITL和ROE)对因变量(利润增长)有显著影响。关键词:营运资金与总资产之比(WCTA)、营运收入与总负债之比(OITL)、净资产收益率(ROE)、利润增长
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Perbandingan Pengaruh Working Capital to Total Assets (WCTA), Operating Income to Total Liabilities (OITL), dan Return on Equity (ROE) Terhadap Pertumbuhan Laba Pada Perusahaan Jasa Sub Sektor Transportasi dan Sub Sektor Kosntruksi dan Bangunan Yang Terda
Abstract. This study aimed to analyze the effect of working capital to total assets (WCTA), operating income to total liabilities (OITL), and return on equity (ROE) on profit growth in transportation companies and construction and building companies listed on the Stock Exchange for the 2013-2017 period. The method used is purposive and cluster sampling. This study used is secondary data from the financial statements. Data analysis method used is multiple linear regression analysis. The results show for transportation companies, working capital to total assets (WCTA) and operating income to total liabilities (OITL) have no significant effect on profit growth and return on equity (ROE) have significant positive effect on profit growth. On construction and building companies, working capital to total assets (WCTA) have significant negative effect on profit growth. Operating income to total liabilities (OITL) and return on equity (ROE) have no significant effect on profit growth. Simultaneously both show the same results, the independent variable (WCTA, OITL, and ROE) have a significant effect on the dependent variable (profit growth).   Keywords: : working capital to total assets (WCTA), operating income to total liabilities (OITL), return on equity (ROE), profit growth
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