PENGARUH LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study was aimed at examine the effect of leverage, liquidity, and size of company on profitability in mining companies listed on Indonesia Stock Exchange. The data collection technique used in this study was documentation method, that is, by collecting and recording financial reports. The source of the data was secondary in the form of financial reports of mining companies listed on IDX in the 2012-2015 period that can be obtained through website www.idx.co.id. The sampling technique used was purposive sampling with 11 company respondents. The data analysis method used was multiple linear regression aided by program SPSS. The result showed that (1) simultaneously, leverage, liquidity, and size of company on profitability have a positive and significant effect on profitability mining companies listed on Indonesia Stock Exchange, (2) partially, leverage has a positive but not significant effect on profitability, (3) liquidity has a positive but not significant effect on profitability, (4) size of company has a positive and significant effect on profitability mining companies on Indonesia Stock Exchange. The magnitude of the coefficient of determination adjusted R-square of 0,146 means that the contribution made DER (debt to equity ratio), CR (current ratio), and SIZE (ln of total assets) to profitability (ROE) of 20,5% and the remaining 79,5% influenced by other variables outside the model. Keywords : Leverage, Liquidity, Size of company, and Profitability