PENGARUH KINERJA KEUANGAN TERHADAP CAPITAL GAIN PADA INDUSTRI PROPERTI DI BURSA EFEK INDONESIA ( PERIODE TAHUN 2008 – 2013 )

Ida Wahyuni, Said Djamaluddin

Abstract


This study aims to examine and analyze the effect of Financial Performance ( Current Ratio, Debt to Equity
Ratio,Total Assets Turn Over and Return on Equity) against Capital Gains on Industrial Property in Indonesia
Stock Exchange Data Research is a monthly data for the period of observation for 6 years ( Januari 2008 to
December 31, 2013). Sampling method used purposive sampling of the population of 40 property
companies, 29 companies met the criteria as a sample. The method of analysis used
in this study is the
technique correlation and regression technique. The results showed Current Ratio, Debt to Equity Ratio,
Return on Equity and Total assets Turn Over simultaneously is weak and not significant to Capital Gains is
indicated by coefficient of determination ( R2) is 0,044 or 4,4 % while the remaining 95,6 % influenced by
other factors. In Partial Liquidity (Current Ratio), Solvency (Debt of Equity Ratio), Activities (Total Assets
Turn Over) effect is weak and insignificant , and Profitability (Return on Equity) effect is weak a
nd
significant agains Capital Gains .


Keywords


Current Ratio; Debt to Equity Ratio; Total Assets Turn Over; Return on Equity; Capital Gains;

Full Text:

PDF


DOI: http://dx.doi.org/10.22441/jimb.v2i2.3698

Refbacks

  • There are currently no refbacks.


Jurnal Ilmiah Manajemen dan Bisnis
Fakultas Ekonomi dan Bisnis Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta 11650
Tlp./Fax: +62215871335

ISSN: 2460-8424
E-ISSN: 2655-7274


http://publikasi.mercubuana.ac.id/index.php/jimb

This journal is indexed by:

    

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

View My Stats