Anton Simanjuntak, MELVAWATI SIMANJUNTAK (2013) PENGARUH KINERJA KEUANGAN TERHADAP INVESTASI AKTIVA TETAP PADA PERUSAHAAN FOOD AND BEVERAGES YANG GO PUBLIK DI BURSA EFEK INDONESIA TAHUN 2007 – 2011. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
The purpose of this research is to empirically study effect of financial performance to investment of fixed asset. There are 5 financial ratios used to see financial performance, they are current ratio, long term debt to equity ratio, return on assets, fixed asset turnover, and inventory turnover. The data is sampled using purposive sampling method and resulting 14 are used as samples of this study. The multiple linear regression is used to examine the effect of independent variables to the dependent variable. Data processing was done using software SPSS (Statistical Product and Service Solution) verse 18 with a confidence level of 95% and a significance level of a α = 5%. The result of F-test or ANOVA test showed that current ratio, long term debt to equity, return on assets, fixed asset turnover and inventory turnover have an impact significantly to investment of fixed asset. By using t-test showed that CR (0.842), LTDER (0.055), ROA (0.342), and FATO (0,096) do not influence significantly to investment of fixed asset. While ITO (0,042) had a effect insignificantly to investment of fixed asset in food and beverages companies listed on the indonesia stock exchange. Keyword: Current Ratio (CR), Long Term Debt to Equity Ratio (LTDER), Return On Assets (ROA), Fixed Assets Turnover (FATO), Inventory Turnover (ITO), and Investment of fixed asset. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan perusahaan terhadap investasi aktiva tetap. Rasio yang digunakan untuk melihat kinerja keuangan adalah current ratio, long term debt to equity, return on assets, fixed asset turnover, dan inventory turnover. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel 14 perusahaan. Alat uji yang digunakan dalam penelitian ini adalah regresi linear berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Pengolahan data dilakukan dengan menggunakan software SPSS (Statistical Product and Service Solution) versi 18 dengan tingkat kepercayaan 95% dan tingkat signifikansi α = 5%. Hasil uji F-test atau ANOVA menunjukkan current ratio, long term debt to equity, return on assets, fixed asset turnover, dan inventory turnover mempunyai pengaruh signifikan terhadap investasi aktiva tetap. Hasil uji t-test menunjukkan bahwa CR (0,842), LTDER (0,055), ROA (0,342) dan FATO (0,096) tidak berpengaruh secara signifikan terhadap investasi aktiva tetap. Sedangkan ITO (0,042) berpengaruh secara signifikan terhadap investasi aktiva tetap pada perusahaan food and beverages yang go publik di bursa efek Indonesia. Kata Kunci : Current Ratio (CR), Long Term Debt Equity Ratio (LTDER), Return On Assets (ROA), Fixed Assets Turnover (FATO), Inventory Turnover (ITO) dan Investasi Aktiva Tetap.
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | > HF Commerce > HF5601 Accounting > HG Finance |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
| Pengguna Deposit: | Robidin |
| Date Deposited: | 08 Jan 2014 05:43 |
| Terakhir diubah: | 08 Jan 2014 05:43 |
| URI: | http://digilib.unila.ac.id/id/eprint/139 |
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