Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di BEI
DOI:
https://doi.org/10.51158/ekuivalensi.v8i1.729Abstract
Metal and similar companies have an important role because these companies make the main raw materials in various other industrial sectors. For example equipment, automotive, factory, and others. This study aims to determine the effect of liquidity, solvency, and working capital turnover partially on profitability. This research was conducted on Metals and Similars companies listed on the Indonesia Stock Exchange (IDX) during 2017-2020. This research uses quantitative research methods with explanatory research. the population in this study there are 16 companies in total and 9 sample companies which are metal and similar companies listed on the IDX from 2076-2020. The sampling technique used was purposive sampling. The data analysis method used multiple linear regression analysis, and statistical tests included partial t-test and f-test together. Before the statistical test was carried out, the classical assumption test consisted of descriptive test, normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The t test results show that liquidity has a significant effect on profitability, solvency, and working capital turnover has no significant effect on profitability.
References
Arimbawa, I. K. T., & Badera, D. N. (2018). Effect of Current Asset Turnover Rate, Working Capital Turnover, Liquidity, Company Size, Cooperative Growth on Profitability. E-Jurnal Akuntansi, 22, 158. https://doi.org/10.24843/eja.2018.v22.i01.p07
Cahyani, R. A., Aisa, R., & Sitohang, S. (2020). Pengaruh Perputaran Modal Kerja, Likuiditas, Dan Solvabilitas Terhadap Profitabilitas. 1(2), 197–205.
Gea, T. V., & Natalia, E. Y. (2020). Pengaruh Likuiditas, Solvabilitas Dan Perputaran Modal Kerja Terhadap Profitabilitas. 5.
Kasmir. (2018). Analisis Laporan Keuangan.
Maming, R. (2019). Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen STIE Muhammadiyah Palopo, 4(2), 37–42. https://doi.org/10.35906/jm001.v4i2.279
Prihadi, T. (2019). Analisis Laporan Keuangan.
Anindita, V., & Elmanizar, E. (2019). Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas. Majalah Sainstekes, 6(2), 125–145. https://doi.org/10.33476/ms.v6i2.1197
Rizki, M. S. (2019). Pengaruh Rasio Likuiditas dan Solvabilitas Terhadap Profitabilitas dengan Pendekatan Structural Equation Modelling. Benefit Jurnal Manajemen Dan Bisnis, 4(1), 94–101. Retrieved from http://journals.ums.ac.id/index.php/benefit/article/view/6732
Rohmah, L. (2020). Pengaruh Efisiensi Modal Kerja, Likuiditas, Solvabilitas, Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Subsektor Perdagangan Besar (Grosir) Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2019. Analisis Standar Pelayanan Minimal Pada Instalasi Rawat Jalan Di RSUD Kota Semarang.
Rosyidah, M., & Fijra, R. (2021). Metode Penelitian.
Saprudin, Hazrah, N., & Tobing, T. N. W. (2019). Pengaruh Perputaran Modal Kerja , Liluiditas dan Solvabilitas Terhadap Profitabilitas. Jisamar, 3(4), 79–88.
