PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN DI SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BEI
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Institusion
Universitas Bhayangkara Surabaya
Author
Wardani, Fadiah Pangestu Kusuma
Subject
Risk Management
Datestamp
2020-02-27 04:04:28
Abstract :
Profitability is a ratio to assess a company's ability to seek profits, it also provides a measure of management's effectiveness in generating company profits in the cosmetics and household needs listed on the IDX. This study aims to examine the effect of variable liquidity (CR), solvability (DAR) and activity (TATO) on profitability (ROA), simultaneously or partially. Associative research methods with technical multiple linear analysis with a significance of 0.05, descriptive test and hypothesis testing data using the SPSS version 25.0 application. The research sample is a company in the cosmetics and household needs sector listed on the IDX (Indonesia Stock Exchange). Secondary data in this study are 2013-2018 financial statements, using the purposive sampling method. The results of this study indicate that the variable liquidity and solvency ratios have no significant effect individually (partial) on profitability, while the activity ratio variable has a significant effect on profitability. Simultaneously (simultaneous), liquidity ratio, solvability and activity have a significant influence on profitability, and show that the variable activity ratio has a dominant influence on profitability in companies in the cosmetics sector and household needs listed on the IDX.
Profitability is a ratio to assess a company's ability to seek profits, it also provides a measure of management's effectiveness in generating company profits in the cosmetics and household needs listed on the IDX. This study aims to examine the effect of variable liquidity (CR), solvability (DAR) and activity (TATO) on profitability (ROA), simultaneously or partially. Associative research methods with technical multiple linear analysis with a significance of 0.05, descriptive test and hypothesis testing data using the SPSS version 25.0 application. The research sample is a company in the cosmetics and household needs sector listed on the IDX (Indonesia Stock Exchange). Secondary data in this study are 2013-2018 financial statements, using the purposive sampling method. The results of this study indicate that the variable liquidity and solvency ratios have no significant effect individually (partial) on profitability, while the activity ratio variable has a significant effect on profitability. Simultaneously (simultaneous), liquidity ratio, solvability and activity have a significant influence on profitability, and show that the variable activity ratio has a dominant influence on profitability in companies in the cosmetics sector and household needs listed on the IDX.
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