Pembimbing : Seftiatul Laela

Abstrak:
This study was conducted to determine how a company conducts various activities to reach the goals set in profit to maintain and develop the survival of a company and find out what are the factors that influence it. The purpose of this study tested the fixed asset turnover and profit margin to return on investment (ROI). The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2010-2012. Sample selection is done by the method of sampling purposive. The study population of 25 companies, which qualifies this study were a random sample of 17 companies.

Stastik analysis used in this study is a descriptive statistic, PP plot, scatterplot images, statistical test One Sample Kolmogorov-Smirnov Test, multiple regression analysis, ANOVA, and the coefficient of determination cofficients table. Results of this study demonstrate the calculation of regression analysis t-test (8.345) > t-table (2.011) or sig t (0,000) < 0.05, it can be concluded that there is a positive and significant effect of the fixed asset turnover with ROI. From the calculation of regression analysis t-test (9.905) > t-table (2.011) or sig t (0,000) < 0.05, it can be concluded that there is a positive and significant effect between the profit margin with ROI. Calculation results F count (108.752) > F (3,191) or sig F (0,000) < 0.05, it can be concluded that there is a positive and significant effect between fixed asset turnover and profit margin simultaneously or jointly against the return on investment (ROI).

Keywords: Fixed Asset Turnover, Profit Margin and Return On Investment (ROI).