PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

Dede Eka

Sari


Abstract: This study aims to determine and analyze the effect of liquidity, solvency, and activity on company profitability. The research method used is descriptive and verification methods. The study population is the plastic and packaging sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the period 2014-2018. The sample used is 11 plastic and packaging sub-sector manufacturing companies through a purposive sampling method while the data uses secondary data from financial reports for the period 2014-2018. The data analysis technique used is Panel Data Regression Analysis using the Eviews application. The results of the study indicate that Liquidity, Solvency, and Activity together affect profitability. Liquidity has a positive and significant effect on profitability. This is a finding that a company's ability to pay off short-term liabilities well can increase the increase in returns on capital, especially the company's internal capital. Solvency has a positive and significant effect on profitability. This is a finding that a company's ability to pay off long-term liabilities well can affect the rate of return on capital, especially the company's internal capital. Activities have a positive and significant influence on profitability. This is a finding that the company's effectiveness in managing inventory turnover into good sales can affect the level of profit or return on capital, especially the company's internal capital.

Keywords: Profitability, Liquidity, Solvency, Activity.


Teks Lengkap:

PDF

Referensi


Afifah, Dini. (2015). Pengaruh Pemoderasi Pertumbuhan Laba Terhadap Hubungan Antara Ukuran Perusahaan, Debt To Equity Ratio Dengan Profitabilitas Pada Perusahaan Perdagangan Yang Terdaftar Di Pt. Bursa Efek Indonesia. Jurnal Akuntansi vol.2 No.1

Candrawati, Ni Putu Juni. (2017). Analisis Pengaruh Likuiditas Dan Aktivitas Terhadap Profitabilitas Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014 [skripsi]. Lampung (ID) : Universitas Lampung.

Dahiyat (2016). Does Liquidity and Solvency Affect Banks Profitability? Evidence from Listed Banks in Jordan. International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 6, No.1, January 2016, pp. 35–40

Fadhilah, Anis (2017). Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas perusahaan pada Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2013 – 2016. Jurnal Ekonomia. Vol 6, No 3 (2017).

Jumiva, Wulan Ana (2019). Analisis Pengaruh Likuiditas dan Aktivitas Terhadap Profitabilitas Pada Perusahaan Food And Beverages yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2017 [skripsi]. Mojokerto (ID). Universitas Islam Majapahit.

Kasmir, 2010. Analisis Laporan Keuangan, Edisi Pertama, Rajawali Pers, Jakarta

Kasmir, 2014. Analisis Laporan Keuangan, Edisi Kesatu, Raja Grafindo Persada, Jakarta.

Lukviarman, Niki. 2006, Dasar Dasar Manajemen Keuangan, Andalas University Press, Padang.

Mahardika, Mei Candra (2015). Pengaruh Solvabilitas dan likuiditas terdahadap profitabilitas pada perusahaan properti yang terdaftar di Di Indeks Saham Syariah Indonesia (Issi) Periode 2012-2014 [skripsi]. Yogyakarta : Universitas Islam Negri Sunan Kalijaga.

Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2013 – 2016.

Marberya, Ni Putu Ena dan Suaryana, Agung (2008). Pengaruh Pemoderasi Pertumbuhan Laba Terhadap Hubungan Antara Ukuran Perusahaan, Debt To Equity Ratio Dengan Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Pt. Bursa Efek Jakarta.

Munawir, S. 2010. Analisis laporan Keuangan Edisi keempat. Cetakan Kelima Belas. Yogyakarta: Liberty.

Noor, Aris Setia dan Lestari, Berta. (2012). Analisis pengaruh efisiensi modal kerja, likuiditas dan solvabilitas terhadap profitabilitas. Jurnal spread Vol.2 No.2

Pangastuti, Masitoh dan Suhendro. (2018). Effect of Liquidity and Capital Structure on Profitability in Manufacturing Company Listed In Indonesia Stock Exchange Period 2015-2016. The 2nd International Conference on Technology, Education, and Social Science 2018.

Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas perusahaan pada Sub Sektor

Prakosa, Ribud Wahidi. (2017). Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Indeks Saham Syariah Indonesia (Issi) Periode 2012-2016 [skripsi]. Surakarta (ID) : Institut Agama Islam Negeri Surakarta.

Puspita, Dila Ayu. (2018). Analisis Pengaruh Aktivitas, Solvabilitas Dan Likuiditas Terhadap Profitabilitas [skripsi]. Lampung (ID) : Universitas Lampung.

Rahmah, Amrita Maulidia , dkk. (2016). Pengaruh Likuiditas, Solvabilitas, Dan Aktivitas Terhadap Profitabilitas Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014.

Sudana, I Made 2011. Manajemen Keuangan Perusahaan. Erlangga. Jakarta.

Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.

Taruli, Panggabean (2019). Factors affecting profitability: Evidence from Indonesia and Malaysia. Prosiding Industrial Research Workshop and National Seminar. Vol 10 No 1.

Yameen dan Pervez. (2016). Impact of Liquidity, Solvency And Efficiency on Profitability Of Steel Authority Of India Limited. International Journal of Accounting Research, Vol. 2, No. 12, 2016

Yulianti, Ressy. (2015). Pengaruh Solvabilitas dan Aktivitas terhadap Profitabilitas [skripsi]. Kuningan (ID) : Universitas Kuningan.

www.idx.co.id.




DOI: http://dx.doi.org/10.30811/ekonis.v27i2.8546

Refbacks

  • Saat ini tidak ada refbacks.


Indexing by :
ALAMAT KANTOR REDAKSI :
Jurusan Tata Niaga Politeknik Negeri Lhokseumawe
Jalan Banda Aceh - Medan Km 280,3
Buketrata Po Box 90, Telp (0645) 42785 Fax (42785)
Phone : 085220281520
Email: [email protected]