PENGARUH DEBT TO EQUITY RATIO DAN WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Noviani Noviani

Abstract


The purpose of this research is to analyze the influence of DER , and the WCT to NPM . The sampling technique used was purposive sampling method . The method used is associative causal. Data collection techniques using documentary study . The author uses a ratio analysis and data analysis with SPSS consisting of the classical assumption and analysis of the statistics, namely the multiple linear regression analysis , correlation coefficient , coefficient of determination and significance tests . The conclusion of this study is the DER , and WCT significant effect on NPM through simultaneous test with the values obtained from multiple correlation test is 0.701 and the coefficient of determination equal to 49.10 percent which indicates that the independent variable contributes to the dependent variable of 49.10 percent . Based on the partial test DER significantly affect the NPM , while the WCT does not significantly affect the NPM . From this conclusion , it is suggested that the company can manage with appropriate funding sources , and a healthy capital structure especially for PT Holcim Indonesia Tbk.

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