PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP LABA PERUSAHAAN (Studi Kasus Pada Industri Manufaktur Yang Terdaftar Di BEI Tahun 2008-2012)
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Date
2014
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Thesis Magister Management Universitas Widyatama Bandung
Abstract
In this study , will be testing of Liquidity, Solvability, and Activities to Profit Company
on an industrial of manufacturing company listed on the Stock Exchange from 2008-2012.
The approach taken quantitatively. The sampling technique used was purposive sampling
criteria manufacturing company serving the financial statements for 2008-2012. Data
obtained by the publication Indonesian Capital Market Directory (ICMD 2013). Number of
samples acquired 66 companies of 223 companies listed on the Stock Exchange .
The analysis technique used is multiple regression equation, least squares and
hypothesis testing using t - statistics to test the partial regression coefficients and F -
statistics to test the significance of the effect together with a level of significance of 5% or
0.05. It also performed classical assumption which include normality test, multicollinearity,
heteroscedasticity test and autocorrelation test .
From the results of the analysis indicate that the liquidity variable on the current ratio
and quick ratio has no effect on corporate earnings, while the cash ratio has an influence on
corporate profits. Both on indicator variables Solvability, Debt to Asset Ratio and Debt to
Total Assets indicates that the effect on profit company with a different direction. Activity
indicators, variable Total Asset Turnover has positive and significant impact on ROA, but do
not have a significant influence nor the NPM. While Inventory Turnover has no significant
effect on earnings changes
Description
Keywords
Likuiditas, Solvabilitas, Aktivitas, Laba Perusahaan