ANALISIS PENGGUNAAN HUTANG TERHADAP PROFITABILITAS PT WAHANA ABADI RUKUN AGUNG SEJAHTERA BANDAR LAMPUNG

Abstract

The purpose of this research was to determine the effect of the use of debt to the profitability
of the company PT. Wahana AbadiRukun AgungSejahtera Bandar Lampung. The data used is a
financial data company balance sheet and income statement in 2008 until 2012, and then processed
into more specific data to make it easier to analyze. The analytical tool used in this research is a
simple linear regression analysis model, used to see the connection between the use of debt as a
independent variable (X) with the profitability of the company as the dependent variable (Y), which
hypothesis that the use of debt has a positive effect on the profitability of the company.
The regression equation obtained was Y = -10.806 + 0.166X, this shows that the positive
influence between the use of debt to the company's profitability. Based on hypothesis testing with the
t-test obtained 17.107 as t count and 2,776 as t table. This means that Ho was reject and Ha was
accept because -t table > -t count, t count>t table so it can be concluded that the effect of significantly
between the use of debt to profitability