Perspektif Rasio Likuiditas, Rasio Solvabilitas dan Rasio Aktivitas terhadap Profitabilitas Perusahaan pada Sub Sektor Transportasi di Bursa Efek Indonesia
Abstract
This study aims to analyze the liquidity ratios, solvency ratios, and activity ratios to the profitability of transportation subsector companies on the Indonesia Stock Exchange for the 2015-2018 period. The data collection method used is the purposive sampling method. This research is a quantitative study. In this study, the population is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Based on the predetermined criteria, 9 companies were obtained. The analytical method used is multiple linear regression analysis through the F test and t-test to know the effect of the independent variable on the dependent variable. Partially, the current ratio (CR), debt to equity ratio (DER), does not affect profitability, while total assets turnover (tattoo) does not affect profitability. but simultaneously: Current ratio (CR), Debt to equity ratio (DER), and Total assets turn over (TATO) have a significant influence on the company's profitability.
Keywords : Current ratio, debt to equity ratio, total assets turn over, and profitability
Full Text:
PDFReferences
Munawir, S, 2004. Analisis Laporan Keuangan, Edisi Keempat, Cetakan Ketiga belas, Liberty, Yogyakarta.
Erica. 2017. Analisa Rasio Laporan Keuangan Untuk Menilai Kinerja Perusahaan PT Semen Indonesia Tbk (Persero). Jurnal Perspektif, Vol. XV No. 2, Hal. 89-94
Kasmir, 2014. Analisis Laporan Keuangan. Edisi Ketujuh. Jakarta : PT. Raja Grafindo Persada.
Aulya, Annisa, 2017. “Analisis Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Profitabilitas terhadap return saham pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia”. Skripsi Universitas Al- azhar. Medan.
Hery, 2018. “Analisis Laporan Keuangan”, Jakarta : PT. Bumi Aksara
Agustina, Silvia, 2012. “Pengaruh Keuangan terhadap perubahan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia”. Jurnal Wira Ekonomi Mikroskil. Volume 2, Nomor 02. Medan.
Takarini, Nurjanti dan Erni Ekawati,2003,"Analisis Rasio Keuangan dalam Memprediksi Perubahan Laba Pada Perusahaan Manufaktur di pasar Modal Indonesia”, Ventura, Vol. 6 No. 3
Siswandi, 2010. Manajemen Keuangan, CV. Lentera Ilmu. Jakarta.
Sugiyono, 2013. Metode Penelitian Bisnis ( PendekatanKualitatif, Kuantitatif dan R &D), Cetakan Ketujuh Belas, Alfabeta. Bandung.
Dewi, I. R., Puspitarini, D. A., & Panjaitan, I., (2021). Determinasi Nilai Perusahaan Pada Sektor Manufaktur di Bursa Efek Indonesia. Esensi: Jurnal Bisnis dan Manajemen, 11(1), 41–52. https://doi.org/10.15408/ess.v11i1.19329.
DOI: https://doi.org/10.52061/ebi.v3i2.43
Refbacks
- There are currently no refbacks.