PENGARUH DEBT TO TOTAL ASSET RATIO TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Ela Widasari, Ihat Farihat

Abstract


In everyday life man carrying out its activities, to meet the needs of his life. In reality no human bias own needs, for the needs of others so that their needs can be met. In Indonesia there are several companies Cigarettes, which the company exists because of the needs of the community. Therefore, this study aimed to determine whether there is influence between debt to total assets ratio to net profit margin listed in the Indonesia Stock Exchange.

     The population in this study is a tobacco company, the total sample of 30 data by taking a sample by purposive sampling. This study uses secondary data from the Indonesia Stock Exchange in the form of annual financial statements, year 2005-2014. Softwer research hypothesis testing using SPSS (Statistical Packager for Social Science) version 20.

     From the results of data analysis using SPSS version 20, found the regression equation Y = 0.232 +(-0.308) X, seen from the t test that for a debt to total assets ratio is seen from the signifakan 0.00 <0.05. Person with a correlation value of 0.735. This figure shows the strong influence among debt to total assets ratio to net profit margin. a positive direction indicates that the higher the debt to total assets ratio, the higher the net profit margin

     Based on the results of simple linear regression. Debt to total assets ratio of influential significance 0.00 <0.05, so Ha accepted which means a significant regression coefficient against the net profit margin


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