PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN SUSTAINABILITY REPORT SEBAGAI INTERVENING (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di BEI 2012-2015)
Abstract
This study aims to analyze and provide empirical evidence of the influence of
leverage and liquidity towards profitability with sustainability report as an
intervening on non financial companies which listed on Indonesian Stock Exchange
in 2012-2015. Profitability in this study uses the Return On Equity (ROE).
This study uses secondary data from all non financial companies that have
been listed on Indonesia Stock Exchange in 2013-2014. This study uses purposive
sampling method and resulted 44 samples. The method of analysis of this study used
Partial Least Square (PLS) method.
The results indicate that leverage and liquidity has not positive and
significant effect towards profitability. Sustainability report have a positive and
significant effect towards profitability. Leverage have not positive and significant
effect towards profitability with sustainability report as an intervening.