Pengaruh Efisiensi Aset Perusahaan Dan Perubahan Volume Penjualan Terhadap Profitabilitas Perusahaan Pada Perusahaan Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia

mochamad taufik adnan; kurnia heriansyah, se,., m. ak dan h. ahmad subaki, se,., ak., mm., ca;

ABSTRACT
MochamadTaufikAdnan(1102027002)
EFFECT OF COMPANY ASSETS AND EFFICIENCY SALES VOLUME
CHANGES TO PROFITABILITY IN AUTOMOTIVE AND ITS
COMPONENTS LISTED IN INDONESIA STOCK EXCHANGE
Thesis. Tier One Program Accounting Study Program. Faculty of Economics and
Business, University of Muhammadiyah Prof .DR. HAMKA. 2014 Jakarta.
Keywords: Efficiency of Corporate Assets, Changes in Sales Volumeand
Profitability of the Company.
This study aims to determine the effect of the efficiency of the company's
assets and change in volume of sales to the company's profitability.
The variables used in this study is the efficiency of the company's assets, changes
insales volume, and profitability ofthe company. Sampling using judgment
sampling method obtained six automotive companies as samples. Secondary
research data are derived from the financial statements published on the official
website of the Indonesia Stock Exchange (IDX). The method used is descriptive
method. The data used are secondary data in the form of annual financial
statements of the company in 2010-2013. The results of the study using SPSS
16.0 with multiple linear regression equation Y= 2.111 + 0,077X1 -0,141 X2 who
have tested the feasibility of the assumptions of normality, heteroskedasticity,
multicollinearity and autocorrelation. F test results indicate that the effect of the
independent variable (the efficiency of the company's assets and sales volume)
simultaneously is a significant effect on the profitability of the company. This is
evident from the results of the F test, the F count = 4.945 > F =3.47. Partial test
results (t-test), the variable efficiency of the company's assets and changes in sales
volume of each significant effect on the profitability of the company. This is
evident from the results of the t test tcount X1 =3.004 > t table = 2,079, t-test
where as X2 = 2.239 > 2,079 t table.
Of the coefficient of determination can be concluded that the efficiency of
the company's assets and the change in sales volume by 25,5 % effect on the
viii
profitability of the company, while the remaining 74,5 % influenced by other
variables not included in the testing as liquidity, working capital turn over,
leverage and firm size.
With this we can conclude the use efficiency of the company's assets and
sales volume changes affect the profitability of the company. It is recommended
that the company is increasing the use of the assets of the company. In addition,
changes in sales volume should be increased in line with demand from both local
and export markets in order to remain well preserved in order to maintain
economic stability for the company and also be able to attract investors to invest
in Indonesia. Profitability of the company also continues to increase in order to
keep the economys table running properly.