Pengaruh Likuiditas, Solvabilitas dan Modal Kerja Terhadap Profitabilitas

Penulis

DOI:

https://doi.org/10.31000/competitive.v7i1.4684

Kata Kunci:

Liquidity, Solvability, Working Capital, Profitability

Abstrak

Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh likuiditas, solvabilitas dan modal kerja terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor food and beverage yang terdaftar di Bursa Efek Indonesia, yaitu sebanyak 33 perusahaan. Teknik sampel yang digunakan yaitu purposive sampling, dengan jumlah sampel sebanyak 65 data laporan keuangan  dari 13 perusahaan. Data yang digunakan adalah data sekunder yang dianalisi dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa likuiditas  berpengaruh positif dan signifikan terhadap profitabilitas, solvabilitas tidak berpengaruh secara positif dan signifikan terhadap profitabilitas dan modal kerja tidak berpengaruh secara signifikan terhadap profitabilitas. Sedangkan likuiditas, solvabilitas dan modal kerja secara simultan berpengaruh terhadap profitabilitas.

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Unduhan

Diterbitkan

2023-01-04

Terbitan

Vol 7 No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

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