Abstract:
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
