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 and significant agains Capital Gains .

 

Keyword: Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return on Equity, and Capital Gains.


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