Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Profitabilitas (Study Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia)

Abstract

This research aims to test: 1) The influence of leverage to profitability and 2) The influence of firm size to profitability . This type of research is causative research. The population in this research is property and real estate company registered in BEI in 2009 until 2012. Sample was determined by the purposive sampling method. Types of data is secondary data and the method of analysis used is multiple regression analysis. Based on the results of multiple regression analysis with a significance level of 0,05, the results of the study concluded: 1) Leverage is significant positive affect to profitability with the level of significance 0,000 < 0,05 or t_hitung > t_tabel (6,021 > 1,980) and β 0,597 (H₁ accepted) 2) Firm size not affect to profitability with the level of significance 0,029 < 0,05 or t_hitung < t_tabel (-2,220 < 1,980) and β -0,182 (H₂rejected) 1) for further researcher should consider expanding the sample beyond the property and real estate sector and extend the observation period, so that the results obtained can be generalized 2) many other factor that affect for further researcher should be able to collaborate on a variety of relevant variables in affecting performance of company and development of their return on net worth of a company.

Keywords : Leverage, Firm Size, Profitability