PENGARUH LIKUIDITAS DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KERAMIK, PORSELEN, DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Kiki Mailan Riski, Darwin Lie, Jubi Jubi, Nelly Ervina

Abstract


The purpose of this research is to know the description of liquidity, activity ratio and profitability also the influence of liquidity and activity ratio on the profitability at Firm in Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange The research design in this research is a library research. The analysis data technique in this research are assumption classic test, qualitative and quantitative descriptive analysis.

The result is Ŷ = -0,282 + 0,025X1 + 0,341X2. Correlation coefficient of r = 0,895 and R Square= 0,801. Simultaneous test results obtain Fcount > Ftable (44,343 < 3,44) or significant level obtained 0,00 < 0,05, means liquidity and activity ratio have significant effect on the profitability at Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange. The t-test results for liquidity has tcount>ttable (4,377 > 2,07387) or significance level 0,00 < 0,05, means liquidity has significant effect on the profitability and for activity ratio shown tcount> ttable (9,409 > 2,07387) or significance level 0,00 < 0,05, means activity ratio has significant effect on the profitability at Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange.

The result of this research suggests company should continuously optimize used of debt and assets management companies to effectively and efficiently capable of producing and increase in the company’s performance which increased the rate of return received by investors.

 

Keywords: Liquidity, Activity Ratio, and Profitability.

Full Text:

PDF

References


Brigham, Eugene F Dan Joel F. Houston. 2006. Dasar Dasar Manajemen Keuangan. Edisi X. Jilid 1. Jakarta: Salemba Empat

.......... 2012. Dasar Dasar Manajemen Keuangan. Edisi XI. Jilid 1. Jakarta: Salemba Empat

Bursa Efek Indonesia. http://www.idx.co.id. Tahun akses 2017

Harahap, Sofyan Syafri. 2010. Analisis Kritis Atas Laporan Keuangan. Edisi I. Jakarta. Rajawali Pers

Horne, James C. Van, dan John M. Wachowicz. 2012. Prinsip-Prinsip Manajemen Keuangan. Buku I. Edisi 13. Jakarta:Salemba Empat

Kasmir. 2010. Pengantar Manajemen Keuangan. Edisi I. Cetakan Pertama. Jakarta: Kencana

Munawir, S. 2004. Analisa Laporan Keuangan. Edisi II. Yogyakarta: Liberty

Rudianto. 2012. Pengantar Akuntansi. Jakarta:Erlangga

.......... 2013. Akuntansi Manajemen Informasi untuk Pengambilan Keputusan Strategis. Jakarta : Erlangga

Sudana, I Made. 2011. Manajemen Keuangan Perusahaan Teori Dan Praktik. Jakarta: Erlangga




DOI: https://doi.org/10.37403/sultanist.v6i1.117

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 SULTANIST: JURNAL MANAJEMEN DAN KEUANGAN

SULTANIST: Jurnal Manajemen dan Keuangan is indexed by:

  

  

  

     

    


Publisher:

Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Jl. Surabaya No. 19, Kelurahan Proklamasi, Kecamatan Siantar Barat Pematangsiantar 21118, Sumatera Utara, Indonesia
E-mail: sultanist@stiesultanagung.ac.id

                                                                             OAlogo

                                                                               Creative Commons License

SULTANIST: Jurnal Manajemen dan Keuangan by STIE Sultan Agung is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.