THE IMPACT OF LIQUIDITY AND SOLVABILITY TOWARD PROFITABILITY ON FOOD AND BEVERAGE PRODUCT SUBSECTORS COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE

Penulis

  • Bill Schara Marbun
  • Harman Malau

https://doi.org/10.58303/jeko.v13i1.2314

Kata Kunci:

Liquidity, solvency, profitability

Abstrak

This aim of this research was to know whether the liquidity and solvency variables have impact on probability in the food and beverages product subsector. The data source of this research was secondary data obtained from financial reports and annual reports of companies listed on the Indonesia Stock Exchange in 2016-2018. Then this study used purposive sampling to determine the sample that in research. And several methods of data analysis that to be processed, with test classic assumptions, test hypotheses and regression analysis in providing conclusions of this study.

It was found that the average liquidity variable in the company was in good condition, solvency in the related company was not good and the same as liquidity, profitability in the average company was in good condition. Meanwhile based on the hypothesis test it was concluded that liquidity has a significant effect on profitability but solvency did not influence profitability. Liquidity and solvency had a significant impact on profitability simultaneously

Article Metrics

Referensi

Bodie, Z., Kane, A., & Marcus, A. J. (2010). Essential of Investment. New York: The McGraw Hill.

Brealey, R. A., Myers, S. C., & Marcus, A. J. (2001). Fundamentals of Corporate Finance. New York: The McGraw Hill.

Brigham E.F, Houston J.F. (2013). Dasar Dasar Manajemen Keuangan. Jakarta: Salemba Empat

Hery. (2015). Analisis Laporan Keuangan-Integrated and comprehensive. Jakarta: Grasindo.

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2012). Manegerial Accounting. John wiley & son, Inc.

Hartijo, D., & Martono. (2007). Manajemen Keuangan. Yogyakarta: Ekonisia.

Kasmir. (2007). Dasar Dasar Perbankan. Jakarta: Raja Grafindo Persada.

Kasmir. (2008). Bank dan Lembaga Keuangan Lainnya. Jakarta: Raja Grafindo Persada

Kieso, D., Weygandt, J., & Wardfield, T. (2002). Intermediate Accounting. Jakarta: Erlangga.

Munawir, S. (2010). Analisis Laporan Keuangan. Yogyakarta: Liberty.

Murhadi, W. R. (2013). Analisis Laporan Keuangan. Jakarta: Salemba Empat.

James C. Van Horne, John M. (2009) Machowicz, Prinsip-prinsip Manajemen Keuangan, Jakarta: Salemba Empat

Riyanto,Bambang. (2012). Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta: BPFE.

John J. Wild, dkk, (2005). Analisis Laporan Keuangan, Jilid 2, Jakarta: Salemba Empat,

Sofyan Syafri Harahap (2011), Analisis Kritis atas Laporan Keuangan, Jakarta: Rajawali Pers

Hanafi dan Abdul Halim. (2009). Analisis Laporan Keuangan. Edisi 4. Yogjakarta: UPP STIM YKPN

Salim, Joko. (2010). Cara Gampang Bermain Saham. Jakarta: Visimedia.

Fahmi, I. (2016). Pengantar Manajemen Keuangan Teori dan Soal Jawab,. Bandung: Alfabeta.

Sutrisno. 2003. Manajemen Keuangan. Edisi Pertama. Yogyakarta: Ekonisia.

Syamsuddin, L. (2001). Manajemen Keuangan Perusahaan: Perencanaan, Pengawasan dan Pengambilan Keputusan. Jakarta: PT. Raja Grafindo Persada.

Lukiviarman, N. (2006). Dasar Dasar Manajemen Keuangan. Padang: Andalas University

Siregar, Doli D, 2004, Manajemen Aset, Strategi Penataan Konsep Pembangunan. Berkelanjutan secara Nasional,Gramedia Pustaka Utama, Jakarta

Siregar, S. (2013). Statistik parametik untuk penelitian kauntitatif. Jakarta: Bumi Aksara

Sujarweni, V. Wiratna. 2015. Statistik untuk Bisnis dan Ekonomi. Yogyakarta: Pustaka Baru Press.

Noor, Juliansyah. 2012. Metodologi Penelitian. Jakarta: Kencana Prenada Media Group.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.

##submission.downloads##

Diterbitkan

2020-04-01

Cara Mengutip

Marbun, B. S., & Malau, H. (2020). THE IMPACT OF LIQUIDITY AND SOLVABILITY TOWARD PROFITABILITY ON FOOD AND BEVERAGE PRODUCT SUBSECTORS COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE. Jurnal Ekonomis, 13(1), 51-65. https://doi.org/10.58303/jeko.v13i1.2314

Artikel paling banyak dibaca berdasarkan penulis yang sama

1 2 > >>