Pengaruhl likuiditas terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia

DETAIL KOLEKSI

Pengaruhl likuiditas terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia

2.3

Oleh : Mikha Marianti Pitoyo

Info Katalog

Nomor Panggil : 2017_TA_MJ_022132039

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Henny Setyo Lestari

Subyek : Average collection period;Financial management

Kata Kunci : average collection period, current assets turnover ratio, current ratio, firm performance

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2017_TA_MJ_022132039_Halaman-Judul-pdf.pdf
2.	2017_TA_MJ_022132039_Bab-1.pdf
3.	2017_TA_MJ_022132039_Bab-2.pdf
4.	2017_TA_MJ_022132039_Bab-3.pdf
5.	2017_TA_MJ_022132039_Bab-4.pdf
6.	2017_TA_MJ_022132039_Bab-5.pdf
7.	2017_TA_MJ_022132039_Daftar-Pustaka.pdf
8.	2017_TA_MJ_022132039_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mengetahui pengaruh likuiditas terhadap profitabilitas. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2015. Variabel independen dalam penelitian ini adalah current ratio, quick ratio, super-quick ratio, current assets turnover ratio, inventory turnover ratio, dan average collection period terhadap profitabilitas return on assets (ROA), return on equity (ROE), dan return on capital employed (ROCE). Jumlah sampel yang digunakan dalam penelitian ini berjumlah 83 perusahaan manufaktur dengan menggunakan purposive sampling. Hasil empiris penelitian ini menggunakan metode analisis regresi data panel. Hasil dari penelitian ini menunjukkan bahwa variable super-quick ratio/cash ratio memiliki pengaruh negatif yang signifikan terhadap profitabilitas return on assets (ROA) dan inventory turnover ratio memiliki pengaruh negatif yang signifikan terhadap profitabilitas return on capital employed (ROCE), sedangkan current ratio, quick ratio, super-quick ratio, current assets turnover ratio, inventory turnover ratio, dan average collection period tidak memiliki pengaruh terhadap profitabilitas return on assets (ROA), return on equity (ROE), dan return on capital employed (ROCE).

T his research aims to know the influence of liquidity toward profitability. The sample used in this study is a company engaged in the manufacturing companies listed on the Indonesia stock exchange (idx) of the period of 2011-2015. The independent variable in this study is the current ratio, quick ratio, super-quick ratio, current assets turnover ratio, inventory turnover ratio, and the average collection period towards profitability return on assets (ROA), return on equity (ROE), return on capital and the self-employed (ROCE). The number of samples used in the study totaled 83 manufacturing company by using purposive sampling. The results of empirical research using the method of regression analysis of the data panel. The results of this research indicate that the variable super-quick ratio/cash ratio has a significant negative influence towards profitability return on assets (ROA) and inventory turnover ratio has a significant negative influence towards profitability return on capital (ROCE) self-employed, while the current ratio, quick ratio, super-quick ratio, current assets turnover ratio, inventory turnover ratio, and the average collection period has no effect on the profitability of the return on assets (ROA) , return on equity (ROE), return on capital and the self-employed (ROCE).