Analisis Pengaruh Likuiditas, Solvabilitas dan Aktivitas terhadap Profitabilitas pada Perusahaan Manufaktur Makanan yang Terdapat di Bei Periode 2017-2020
DOI:
https://doi.org/10.33395/owner.v6i2.806Abstract
This research was conducted on food and beverage company that listed in Bursa Efek Indonesia,i This research aims to examine and analyze the effect of Current Rasio, Debt to Asset, Debt to Equity, Total Aset Turn Over on return of Asset. The Approach that taken in this research is quantitative and descriptive approach, population in this research are 30 companies with using purposive sampling technique and the sample amounted to 24 companies, so the total number of observations was 96 observations. However, due to the data being too extreme, somedata had to be removed in this observation by recovering 18 data’s so the total of observations used in every test are 78 data. The analytical Method that use in this research is multiple value regression method. From the result of this research simultaneously Current Rasio (CR), Debt to Asst (DAR), Debt to Equity (DER) and total Asset Turn Over (TATO) have a positive effect on Return on Assets (ROA) listed on the BEI period 2017-2020, with the result of F-hitung > F-table (2,697>2,50) with a significance value of 0,037 < 0,05. And from the partial test result that CR, DAR, DER, TATO have a no significant negative effect on ROA.
Downloads
References
Ariska, R. (2018). Pengaruh TATO, DAR, CR dan Size Terhadap ROA Perusahaan Makanan Dan Minuman Di Bursa Efek Indonesia. Universitas Sriwijaya.
Fahmi, I. (2015). Manajemen Investasi: Teori dan Soal Jawab Edisi Kedua. (2nd ed.). Salemba Empat.
Hery. (2015). Pengantar Akuntansi Comprehensive. PT. Grasindo.
Hery. (2016). Analisis Laporan Keuangan. PT. Grasindo.
Jenni, Wanny, T., Yeni, L., Merrissa, E., & Nasution, I. A. (2019). Pengaruh TATO, DER dan Current Ratio terhadap ROA pada Perusahaan Property dan Real Estate. OWNER RISET & JURNAL AKUNTANSI, 3(2), 139–152. doi:https://doi.org/10.33395/owner.v3i2.127
Jufrizen, Putri, A. M., Sari, M., Radimana, & Muslih. (2019). Pengaruh Debt Ratio, Long Term Debt to Equity Ratio dan Kepemilikan Institusional Terhadap Return on asset pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Motivasi, 15, 7–18.
Kamal, M. B. (2016). Pengaruh Receivalbel Turn Over dan Debt to Asset Ratio (DAR) terhadap Return on asset (ROA) pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI). Jurnal Ilmiah Manajemen Dan Bisnis, 17(2).
Kasmir. (2016). Analisis Laporan Keuangan. PT. Rajagrapindo Persada.
MM, H., & A, H. (2004). Analisis Laporan Keuangan. UPP STIM YKPN.
Nadeak, T., & Pratiwi, F. (2019). Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Manufaktur Sub sektor Makanan dan Minuman yang Terdaftar di BEI Periode Tahun 2012-2016. Jurnal Buana Akuntansi, 4(2), 72–83.
Soedjatmiko, Abdullah, H., & Rifani, A. (2017). Pengaruh Total Asset Turnover dan Financial Leverage terhadap Return on Equity pada Perusahaan Perdagangan yang Listing di Bursa Efek Indonesia. Jurnal Ekonomi Dan Bisnis, 10(1), 46–65.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. alfabeta.
Sujarweni, V. W. (2017). Analisis Laporan Keuangan?: Teori, Aplikasi, &. Hasil Penelitian. Pustaka Baru Press.
Utama, A. C., & Muid, A. (2014). Pengaruh Current Ratio, Debt Equity Ratio, Debt Asset Ratio, dan Perputaran Modal Kerja terhadap Return on asset pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Diponegoro Journal of Accounting, 3(2).
Yunarti. (2020). Pengaruh Current Ratio dan Debt To Asset Ratio terhadap Kinerja Keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Akuntansi Manajemen.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Herlina Novita, Rokky Lumban Gaol, Ramahmo Matanari, Monalisa Siahaan, Delkawati Sarumaha
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
