THE EFFECT OF LIQUIDITY RATIOS AND RATIO OF RENTABILITY TO SOLVABILITY RATIOS. (Empirical Study of Plactics and Packaging Sub Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019)
Keywords:
current ratio, gross profit ratio, debt to equity ratioAbstract
The purpose of this study are to determine the impact of the liquidity ratio represented by the current ratio and the rentability ratio represented by the gross profit margin ratio on the solvability ratio represented by the debt to equity ratio. The research method is descriptive with quantitative approach. This research was conducted upon plastic and packaging companies listed in Indonesian Stock Exchange in 2015 to 2019, with the number of samples is 8 companies in accordance with the criteria esthablised by the author. The result show all the companies have a good current ratio and gross profit ratio and the companies has a small debt to equity ratio. In the partial test it was found that the current ratio dan gross profit margin ratio had no significant on the debt to equity ratio, in simultaneous test of current ratio and gross profit ratio has a significant relationship to debt to equity ratio.
References
Adra, B. (2019). Analisis Rasio Keuangan Solvabilitas. https://ardra.biz/ekonomi/ekonomi-keuangan-manajemen-keuangan/analisis-rasio-keuangan-perusahaan/analisis-rasio-keuangan-solvabilitas/.
Chua, A. (2017). Pendapatan Dwi Aneka Jaya Kemasindo Terus Merosot Hingga 93%. https://saham.news/pendapatan-dwi-aneka-jaya-kemasindo-terus-merosot-hingga-93/2124/.
DetikNews. (2014). PN Jakpus Nyatakan Pailit Perusahaan Plastik di Cakung. https://news.detik.com/berita/2510851/pn-jakpus-nyatakan-pailit-perusahaan-plastik-di-cakung.
Ghozali, I. (2016) Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Edisi 8.
Semarang: Badan Penerbit Universitas Diponegoro.
Hery. (2016). Analisis Laporan Keuangan- Integrated and Comprehensive Edition. Jakarta: Grasindo
I Putu Gede. (2017). Pengaruh Efektifitas Modal Sendiri, Likuiditas, dan Solvabilitas Terhadap Tingkat Rentabilitas Pada Koperasi. E-Jurnal Akuntansi 20(3): 2392-2420.
Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Pratama, H.A.H. (2017). Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Rentabilitas Pada Koperasi Tahun 2011-2015. Yogyakarta: FE Universitas Sanata Dharma.
Sari, P.D. (2018). Pembayaran Utang: Kurator Amankan Pabrik PT Super Eximsari. https://kalimantan.bisnis.com/read/20180130/439/731920/pembayaran-utang-kurator-amankan-pabrik-pt-super-eximsari.
Sepriana, B. (2017). Pengaruh Modal Kerja Terhadap Rentabilitas Pada Bank Rakyat Indonesia Syariah (BRI Syariah) Tahun 2012-2018. Palembang: Fakultas Ekonomi dan Bisnis Islam UIN Raden Fatah.
Sugiyono.P. (2015). Metode penelitian kombinasi (Mixed Methods). Bandung: Alfabeta.
Syafrida, H. (2015). Teknik Analisa Laporan Keuangan. Medan: UMSU PRESS.
TribunNews. (2018). PT. Simongan Plastik Factory Dinyatakan Pailit. https://www.tribunnews.com/regional/2018/02/25/pt-simongan-plastik-factory-dinyatakan-pailit.
Winanti, E. (2017). Pengaruh Rasio Likuiditas, Rasio Produktivitas, Rasio Profitabilitas, dan Rasio Terhadap Peringkat Sukuk. Jurnal Akuntansi dan Pajak 1(18): 137-138.
