HUBUNGAN ANTARA FINANCIAL LEVERAGE DAN ARUS KAS DENGAN RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

ISTININGTYAS, FUTI (2012) HUBUNGAN ANTARA FINANCIAL LEVERAGE DAN ARUS KAS DENGAN RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). S1 thesis, Universitas Negeri Jakarta.

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Abstract

FUTI ISTININGTYAS. The Correlation between Financial Leverage and Cash Flow with the Return On Assets In the period 2009 Manufacturing Companies Listed On The Stock Exchange Indonesia, Scientific Paper. Jakarta: Education Concentration Accounting, Economics Education Studies Program, Department of Economics and Administration, Faculty of Economics, State University of Jakarta, 2011. This research aims to determine whether there are a correlation between Financial Leverage and Cash Flow with the Return On Assets In Manufacturing Companies Listed on the Indonesia Stock Exchange. Place of research conducted at the Institute of Business and Informatics Indonesia (IBII), particularly in the Capital Markets Data Center (PDPM) is located at Jl. Yos Sudarso kav. 87 Sunter, Jakarta 14350. Time studies conducted over three months from July to September 2011. This research method using survey method and correlational approaches using exposure data facto. Affordable in this study population was 66 manufacturing companies in Indonesia and the samples used were 55 manufacturing companies in Indonesia are listed on the Indonesia Stock Exchange in 2009. Test requirements analysis is done by testing the normality of the estimated error of Y on X using the obtained test liliefors Lcal (0.093) < L table (0.119), and using the calculation of Kolmogorov Smirnov One Sample on the obtained results of SPSS X1 (0.078), X2 (0.200) , and Y (0.200) > 0.05. Hypothesis testing began by looking for multiple linear regression equation and obtained Ŷ = 0,08-0,015X1+0,010X2. Of the test product moment correlation coefficient, obtained ryx1x2 of 0.44 which indicates that there is a positive relationship between Financial Leverage and Cash Flow with the Return On Assets. From the test regression coefficients significance resulted tcal Financial Leverage (-1.452) < ttable (2.01) which mean that the influence of financial leverage was not significant with Return on Assets. Regression coefficient significance of the test Cash Flows resulted tcal (3.209) > Ttable (2.01) which mean that the influence between the Cash Flow with Return on Assets was significant. The percentage contribution of the influence of independent variables (Debt to Equity Ratio and Cash Flow) against the dependent variable (Return on Assets) by 20%. While the rest 80% influenced by other variables that were not included in this research model.

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