FAKTOR FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Authors

  • Raymond Raymond Universitas Batam
  • Dian Lestari Siregar Institut Teknologi dan Bisnis Indobaru Nasional
  • Mohamad Gita Indrawan Universitas Batam
  • Evan Rosiska Akademi keperawatan bina insani sakti
  • Torang Harison Sibuea Universitas Batam

Abstract

In the principle of financial management it is said that the company's ability to earn profits is inversely proportional to liquidity. The higher the liquidity, the better the company's position in the eyes of creditors because there is a greater possibility that the company will be able to pay its obligations on time from the point of view of shareholders. high liquidity is not always profitable because it has the opportunity to generate idle funds which could actually be used to invest in projects that benefit the company. Based on this background, researchers are interested in conducting a study on the effect of liquidity and solvency on profitability that occurs in banking companies listed on the Indonesia Stock Exchange. Based on the test results, it can be concluded that firstly, liquidity has a positive but not significant effect on profitability. This can be seen from the results of the significant value of the liquidity variable (CR) which is 0.914, which is greater than 0.05. Based on the test results, the first hypothesis in this study was rejected. Second, solvency has a negative and not significant effect on profitability. This can be seen from the results of the significant value of the solvency variable (DAR) which is 0.113 which is smaller than 0.05. Based on the test results, the second hypothesis in this study was rejected

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Published

2023-02-06

Issue

Vol. 12 No. 3 (2022): DESEMBER

Section

Articles

License

Copyright (c) 2023 Raymond Raymond, Dian Lestari Siregar, Mohamad Gita Indrawan, Evan Rosiska, Torang Harison Sibuea

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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