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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.