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Rafiq Christiadi
Universitas Prima Indonesia
Economics, Econometrics & Finance

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Pengaruh Struktur Aktiva, Perputaran Total Asset, Perputaran Aktiva Tetap, dan Laverage Terhadap Profitabilitas (ROA) Bunga Roito br. Silalahi; Friska Darnawaty Sitorus; Rafiq Christiadi; Shelly Shelly; Debora Laia
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.563

Abstract

This study aims to see the effect of asset structure, total asset turnover (TATO), fixed asset turnover, leverage (DER) on profitability (ROA) in building construction sub-sector companies registered on the IDX (Indonesian Stock Exchange). The sample used in this study is the building construction sub-sector companies registered on the BEI for the 2015-2019 period. The population in the study were 20 companies in the building construction sub- sector. The purposive sampling technique used in this study has a total sample of eighteen companies in the building construction sub-sector with a sample of 90 data. The data analysis technique used is multiple linear regression analysis with SPSS 20 software. The results of the study state that the asset structure has a significant positive effect on profitability (ROA). Total asset turnover (TATO) has a significant effect on profitability (ROA). Fixed asset turnover has a significant effect on profitability (ROA). Leverage (DER) has a negative and insignificant effect on profitability (ROA).
Co-Authors Bunga Roito br. Silalahi Debora Laia Friska Darnawaty Sitorus Shelly Shelly