Pengaruh Tingkat Efisiensi Pengelolaan Aktiva Tetap Perusahaan Terhadap Profitabilitas Pada PT. Bentoro Adisandi Ivena Pekanbaru

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2013-01-09

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PENGARUH TINGKAT EFISIENSI PENGELOLAAN AKTIVA TETAP PERUSAHAAN TERHADAP PROFITABILITAS PADA PT. BENTORO ADISANDI IVENA PEKANBARU Ertina Syakdanur Nas Gusnardi Fakultas Keguruan dan Ilmu Pendidikan – Universitas Riau Jl. Bina Widya Km 12,5 Pekanbaru ABSTRACT This research aim to know The influence of Fixed Assets Turnover Rate on Profitability in PT. Bentoro Adisandi Ivena Pekanbaru. The population in this research are the financial statements of PT. Bentoro Adisandi Ivena Pekanbaru. Samples taken are the financial statements of the company in the form of Income Statement and Balance Sheet period of last five years from the first quarter of 2006 to the fourth quarter of 2010. Data processing in this study is using simple regression analysis model with software SPSS 17.0. The results of the research show that the value of the coefficient of determination (R2) is 0.253, which means that the dependent variable explained by the independent variables capable of 25.3% Fixed Assets Turnover rate has an influence on profitability while the remaining 74.7% is influenced by other factors not examined in this study. Standard Error Estimate (SEE) is 1.5785 which indicates the smaller SEE will make the appropriate regression model to predict the independent variable. T test results showed that tcount > ttable which mean H2 is approved and H1 is rejected, or Fixed Assets Turnover positive and significant effect on profitability in PT. Bentoro Adisandi Ivena

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PENGARUH TINGKAT EFISIENSI PENGELOLAAN AKTIVA TETAP PERUSAHAAN TERHADAP PROFITABILITAS

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Fixed assets turnover, profitability

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