Determinan Ukuran Perusahaan, Rasio Aktivitas dan Solvabilitas terhadap Rasio Profitabilitas pada Sektor Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia

Abstract

Profitability is an indicator of company performance appraisal. This study aims to determine the effect of activity ratios, solvency and company size on profitability ratios. This research uses an associative form of research with the research object of the Infrastructure, Utilities and Transportation Sector in the Indonesia Stock Exchange. The selected sample was 39 companies from a population of 60 companies with a purposive sampling technique. The data collection technique is done through documentary studies. The analysis stages include descriptive statistics, classic assumption tests, multiple linear regression analysis, multiple correlation analysis and the coefficient of determination as well as hypothesis testing with OLS modeling. The test results show that the activity ratio and company size have a positive effect on the profitability ratio, while the solvency ratio has a negative effect on profitability.

Keywords: firm size, ratio, activity, solvency, profitability