Pembimbing : Septiatul Laela
Absrak
This study is researching about the influence of depreciation expense and fixed asset turnover to the profitability on manufactured companies listed on Indonesia Stock Exchange (IDX). The independent variables are depreciation expense and fixed asset return, while the dependent variable is manufactured companies profitability that measured by Return On Asset (ROA). The population of this study is all manufactured companies listed on Indonesia Stock Exchange (IDX) on 2013-2015. Samples were taken by using purposive sampling method in order to obtain 30 companies which qualify as samples. This study used regression analysis method to knowing the influence of independent variables consist of depreciation expense and fixed asset turnover to the companies profitability.

Study results showed that the variable depreciation expense partially has significant influence on profitability, variable fixed asset turnover partially has no significant influence on profitability, and variables depreciation expense and fixed asset turnover simultaneously has significant influence on manufactured companies listed on Indonesia Stock Exchange (IDX) on 2013-2015 profitability.

Keywords: Depreciation Expense, Fixed Asset Turnover, Profitability