PENGARUH QUICK RATIO, DEBT RATIO, TERHADAP RETRUN ON...

PENGARUH QUICK RATIO, DEBT RATIO, TERHADAP

RETRUN ON ASSET (STUDI KASUS PT. UNILEVER

INDONESIA Tbk. Tahun 2010 2017)

SKRIPSI

Oleh: Nurul Dwi Astuti

201510325038

PROGRAM STUDI MANAJEMEN

FAKULTAS EKONOMI

UNIVERSITAS BHAYANGKARA JAKARTA RAYA

2019

Pengaruh Quick..., Nurul Dwi, Fakultas Ekonomi 2019

KATA PENGANTAR

Dengan mengucapkan Puji syukur Allah SWT, karena berkat rahmat dan

karunia-Nya kepada kita semua sehingga penulis dapat menyelesaikan proposal

skripsi dengan judul “PENGARUH QUICK RATIO DEBT TO ASSET

TERHADAP RETURN ON ASSET PADA PT. UNILEVER INDONESIA

TBK PERIODE 2010-2017”.

Tujuan penyusunan proposal skripsi ini guna untuk melengkapi persyaratan

untuk mengerjakan skripsi pada Program Strata-1 Jurusan Manajemen, Fakultas

Ekonomi di Universitas Bhayangkara Jakarta Raya Bekasi. Dengan selesainya

penulisan proposal skripsi ini, penulis menyampaikan banyak terimakasih kepada:

1. Bapak Irjen (P) Dr.,Drs., H. Bambang Karsono, SH.,M.M selaku Rektor

Universitas Bhayangkara Jakarta Raya.

2. Bapak Dr. Sugeng Suroso, SE., MM Selaku Dekan Fakultas Ekonomi

Universitas Bhayangkara Jakarta Raya dan selaku Dosen Pembimbing yang

sudah membantu dalam penyusunan skripsi ini.

3. Bapak M. Fadhli Nursal, SE., MM, Selaku Ketua Prodi Studi Manajemen

Universitas Bhayangkara Jakarta Raya.

4. Papah, Mamah, Abang ku, dan Sodara – sodara yang telah memberikan

dukungan, semangat serta doa yang tiada henti karena kesuksesanku.

5. Teman-temanku Satu angkatan A1- Manajeman, dan Sahabat-sahabat saya yang

selalu memberikan motivasi, dukungan, semangatt.

6. Revan Prayoga Prasetyawan.S.T yang memberikan motivasi serta penyemangat

dalam menyelesaikan kegiatan skripsi ini.

Terima kasih yang sebesar-besarnya untuk kalian semua, kami menyadari

penulisan skripsi tidak luput dari berbagai kekurangan. Oleh karena itu, penulis

mengharapkan saran dan kritikan demi kesempurnaan penelitian ini. Semoga

skripsi ini dapat dijadikan acuan tindak lanjut penelitian selanjutnya dan bermanfaat

bagi kita semua terutama bagi ilmu manajemen Aminn.

Jakarta, 28 Juni 2019

Nurul Dwi Astuti

201510325038


ABSTRAK

Nurul Dwi Astuti, 201510325038, Pengaruh Quick Ratio, Debt Ratio,terhadap

Return On Assets pada PT. Unilever Indonesia, Tbk Periode 2010 -2017.

Penelitian ini bertujuan mengetahui apakah terdapat pengaruh secara parsial

Quick Ratio, Debt Ratio terhadap Return On Assets. Data diperoleh melalui Bursa

Efek Indonesia dan website PT. Unilever Indonesia, Tbk berupa laporan keuangan

triwulan pada penelitian ini tidak menggunakan sampel tetapi populasi karena

obyek yang diteliti hanya satu perusahaan yaitu PT. Unilever Indonesia, Tbk selama

8 tahun pada periode 2010 – 2017, maka diperoleh populasi sebanyak 32 teknis

analisis data yang digunakan adalah adalah analisis regresi linier berganda, uji

asumsi klasik, dan uji hipotesis. Penguji dilakukan dengan menggunakan alat bantu

software komputer dengan program SPSS 21.

Dari penelitian yang dilakukan hasil analisis menunjukkan bahwa variabel

Quick Ratio, Debt Ratio berepengaruh secara signifikan positif terhadap Return On

Asset. Hasil uji t menunjukkan bahwa parsial variabel QR dengan nilai t-hitung

sebesar -1,911 dan t-tabel 2,045, dan untuk variabel DR dengan nilai t-hitung

sebesar -3,067 dan nilai t-hitung 2,045. Hasil uji F berpengaruh secara simultan

terhadap ROA kurang dari 5% yaitu 0,000. Kemampuan prediksi dari ke Dua

variabel independen yaitu QR, DR terhadap ROA adalah sebasar 24,6%. Sedangkan

sisanya 75,4% dipengaruhi oleh faktor lain yang tidak dimasukkan ke dalam model

penelitian.

Kata Kunci : Quick Ratio, Debt Ratio, dan Return On Assets.


ABSTRAK

Nurul Dwi Astuti, 201510325038, Influence Quick Ratio, Debt Ratio, on Return

On Assets at PT. Unilever Indonesia, Tbk Period 2010-2017

Quick Ratio, Debt Ratio to Asset Returns. Data obtained through the

Indonesia Stock Exchange and the website of PT. Unilever Indonesia, Tbk consists

of quarterly financial reports in this study not using a population research sample

because the object calculated is only one company, namely PT. Unilever Indonesia,

Tbk for 8 years in the period 2010 - 2017, then there were 32 participation analysis

of technical data used were multiple linear regression analysis, classical

assumption test, and hypothesis testing. Examiners are carried out using computer

software tools with the SPSS 21 program.

From the research conducted the results of the analysis show that the

Quick Ratio variable, Debt Ratio has a significantly positive effect on Return On

Assets. The results of the t test show that the QR variable partial with a t-count

value of -1.911 and t-table of 2.045, and for the DR variable with a t-count value

of -3.067 and a t-count value of 2.045. F test results have an effect on simultaneous

ROA of less than 5%, namely 0,000. Predictive ability from the two independent

variables namely QR, DR to ROA is 24.6%. While the remaining 75.4% is

influenced by other factors not included in the research model.

Keywords : Quick Ratio, Debt Ratio to Asset Returns


vii

DAFTAR ISI

LEMBAR PERSETUJUAN .............................................................................................. i

LEMBAR PENGESAHAN...............................................................................................ii

LEMBAR PERNYATAAN..............................................................................................iii

ABSTRAK.........................................................................................................................iiv

ABSTRAK..........................................................................................................................v

KATA PENGANTAR.......................................................................................................vi

DAFTAR ISI....................................................................................................................vii

DAFTAR TABEL............................................................................................................xii

DAFTAR GAMBAR......................................................................................................xiii

BAB I PENDAHULUAN .................................................................................................. 1

1.1 Latar Belakang ..................................................................................................... 1

1.2 Rumusan Masalah ............................................................................................... 6

1.3 Batasan Masalah................................................................................................... 6

1.4 Tujuan Masalah .................................................................................................. 6

1.5 Manfaat Masalah .................................................................................................. 7

1.6 Sistematika Penulisan .......................................................................................... 7

BAB II TINJAUAN PUSTAKA ....................................................................................... 9

2.1 Kajian Teori .......................................................................................................... 9

2.1.1 Pengertian Laporan Keuangan ...................................................................... 9

2.1.2 Tujuan Laporan Keuangan .......................................................................... 12

2.2 Analisis Laporan Keuangan ............................................................................... 13


viii

2.2.1 Pengertian Analisis Laporan Keuangan ...................................................... 13

2.2.2 Tujuan Analisis Laporan Keuangan ........................................................... 13

2.2.3 Metode dan Teknik Analisis Laporan Keuangan ........................................ 14

2.3 Analisis Rasio Keuangan ................................................................................... 17

2.3.1 Pengertian Analisis Rasio Keuangan ........................................................... 17

2.3.2 Jenis-jenis Analisis Rasio Keuangan .......................................................... 17

2.4 Rasio Profitabilitas ................................................................................................ 18

2.4.1 Pengertian Rasio Profitabilitas .................................................................... 18

2.4.2 Mengukur Rasio Profitabilitas .................................................................. 19

2.5 Rasio Likuiditas ..................................................................................................... 20

2.5.1 Pengertian Rasio Likuiditas ........................................................................ 20

2.5.2 Jenis-jenis Rasio Likuiditas ........................................................................ 21

2.6 Rasio Solvabilitas ................................................................................................... 22

2.6.1 Pengertian Rasio Solvabilitas ...................................................................... 22

2.6.2 Jenis-jenis Rasio Solvabilitas ...................................................................... 24

2.7 Penelitian Terdahulu ............................................................................................... 25

2.8 Kerangka Pemikiran .............................................................................................. 28

2.9 Pengaruh Variabel-variabel Terhadap ROA ......................................................... 29

2.9.1 Pengaruh Quick ratio Terhadap Return On Asset ........................................ 29

2.9.2 Pengaruh Debt to Assets Ratio Terhadap Return On Asset ........................ 30

2.9.3 Pengaruh Quick Ratio, Debt To Asset Ratio Terhadap ROA ....................... 30


ix

BAB III METODOLOGI PENELITIAN .................................................................... 32

3.1 Desain Penelitian ........................................................................................................ 32

3.2 Tahapan Penelitian .................................................................................................... 32

3.3 Model Konseptual ...................................................................................................... 33

3.4 Tempat dan Waktu Penelitian ..................................................................................... 33

3.5 Devinisi Operasional .................................................................................................. 34

3.5.1 Variabel Dependen (Y) .................................................................................. 34

3.5.2 Variabel Independen (X) .............................................................................. 35

3.5.3 Operasional Variabel.......................................................................................36

3.6 Metode Analisis Data ................................................................................................. 36

3.6.1 Statistik Deskriptif ......................................................................................... 36

3.6.2 Uji Asumsi Klasik .......................................................................................... 36

3.6.3 Uji Normalitas ............................................................................................... 37

3.6.4 Uji Multikolinieritas ....................................................................................... 37

3.6.5 Uji Autokorelasi.............................................................................................. 38

3.6.6 Uji Heteroskedastisitas ................................................................................... 38

3.6.7 Analisis Regresi Berganda...............................................................................39

3.6.8 Uji Koefisien Determinasi (R2) ...................................................................... 39

3.6.9 Uji Hipotesis .................................................................................................. 40

3.6.10 Uji F .............................................................................................................. 40

BAB IV HASIL ANLISIS DATA....................................................................................42

4.1 Gambaran Umum Perusahaan.......................................................................................42


x

4.1.1 Sejarah Perusahaan................................................................................................42

4.1.2 Struktur Organisasi................................................................................................45

4.1.3 Job Describtion......................................................................................................46

4.1.4 Aktivitas Perusahaan.............................................................................................48

4.2 Analisis Deskriptif Variabel yang Diteliti.....................................................................48

4.2.1 Perhitungan Quick Ratio.......................................................................................48

4.2.2 Perhitungan Debt Ratio.........................................................................................51

4.2.3 Perhitungan Return On Asset................................................................................53

4.2.4 Statistik Deskriptif................................................................................................55

4.3 Uji Asumsi Klasik........................................................................................................57

4.3..1 Uji Normalitas.....................................................................................................57

4.3.2 Hasil Uji Multikolinearitas...................................................................................58

4.3.3 Hasil Uji Heteroskedastisitas................................................................................59

4.3.4 Hasil Uji Autokorelasi..........................................................................................60

4.4 Hasil Uji Hipotesis........................................................................................................61

4.4.1 Hasil Uji Regresi Linier Berganda........................................................................61

4.4.2 Hasil Uji Koefisien Determinasi R2......................................................................63

4.4.3 Hasil Uji Parsial (Uji t)..........................................................................................64

4.4.4 Hasil Uji Simultan (uji f).......................................................................................66

4.5 Pembahasan Hasil Penelitian.........................................................................................67

4.5.1 Pengaruh Quick Ratio Terhadap ROA..................................................................67

4.5.2 Pengaruh Debt Ratio Terhadap ROA....................................................................68


xi

4.5.3 Pengaruh QR,DR, Terhadap ROA.......................................................................69

BAB V PENUTUP...........................................................................................................70

5.1 Kesimpulan..................................................................................................................70

5.2 Implikasi......................................................................................................................71

DAFTAR PUSTAKA......................................................................................................73

LAMPIRAN......................................................................................................................


DAFTAR TABEL

Tabel 2.1 Penelitian Terdahuluan......................................................................................25

Tabel 3.1 Definisi Operasional Variabel ..........................................................................36

Tabel 4.1 Hasil Perhitungan Quick Ratio..........................................................................49

Tabel 4.2 Hasil Perhitungan Debt Ratio............................................................................51

Tabel 4.3 Hasil Perhitungan Return On Asset...................................................................53

Tabel 4.4 Hasil Deskriptif Variabel Pnelitia......................................................................55

Tabel 4.5 Hasil Uji Normalitas..........................................................................................57

Tabel 4.6 Hasil Uji Multikoliniearitas...............................................................................58

Tabel 4.7 Hasil Uji Autokorelasi.......................................................................................61

Tabel.4.8 Hasil Uji Regresi Linier Berganda.....................................................................62

Tabel 4.9 Hasil Uji Koefisien Determinasi (R2)................................................................65

Tabel 4.10 Hasil Uji Parsial (Uji t)....................................................................................65

Tabel 4.11 Hasil Uji Simultan (Uji f)................................................................................67


DAFTAR GAMBAR

Gambar 1.1 Grafik tingkat ROA PT. Uniliver Indonesia Tbk ........................................... 4

Gambar 2.1 Kerangka Pemikiran ..................................................................................... 28

Gambar 3.1 Model Konseptual ......................................................................................... 33

Gamabar 4.1 Hasil Uji Heteroskedastitas..........................................................................60


DAFTAR LAMPIRAN

1. Laporan Keuangan PT. Unilever Indonesia, Tbk Triwulan 1 Tahun 2010

















33. Tabulasi

34. Hasil Pengolahan Data Keuangan pada SPSS 21

35. Tabel Durbin - Watson

36. Distribusi Nilai F Tabel

37. Distribusi Nilai T Tabel

38. Buku Bimbingan

39. Uji Referensi Skripsi

40. Uji Plagiat Skripsi

41. Daftar Riwayat Hidup


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