Pertumbuhan Penjualan dan Likuiditas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI (sektor industri dasar dan kimia periode 2016-2020)

Penulis

  • helbi permata rinjani

DOI:

https://doi.org/10.31000/competitive.v7i2.4768

Abstrak

ABSTRAK

 

Helbi Permata Rinjani (1730611022) “Pengaruh Pertumbuhan Penjualan dan Likuiditas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI (Sektor Industry Dasar dan Kimia Periode 2016-2020)†Skripsi, Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Sukabumi 2021.

 

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan dan likuiditas terhadap profitabilitas perusahaan manufaktur sektor industri dasar dan kimia yang go public di Bursa Efek Indonesia periode 2016-2020. Variabel yang digunakan oleh penelitian ini yaitu Pertumbuhan Penjualan, Likuiditas (Current Ratio) dan Profitabilitas (Return on Assets). Teknik pengumpulan sampel telah dilakukan dengan menggunakan purposive sampling sebanyak 12 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan uji F dan uji T. Dengan hasil penelitian Pertumbuhan Penjualan berpengaruhh positif terhadap Profitabilitas (Return on Assets) dengan signifikan  0,027 < 0,05 dan <  (2,267>1,674), Likuiditas (Current Ratio) berpengaruh positif terhadap Profitabilitas (Return on Assets) dengan signifikan 0,054 < 0,05  dan <  (1,971>1,674), dan Pertumbuhna Penjualan, Likuiditas (Current Ratio) berpengaruh secara simultan terhadap Profitabilitas (Return on Assets) dengan signifikan 0,001<0,05  3,604>  3,168.

 

Kata Kunci : Pertumbuhan Penjualan, Likuiditas, Profitabilitas

 

 

Diterbitkan

2024-05-07

Terbitan

Vol 7 No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan

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