SEIKO : Journal of Management & Business
Vol 5, No 1 (2022): January - Juny

Analisis Dampak Indikator Keuangan Terhadap Profitabilitas

Sukmawati Sultan Sahrir (Institut Kesehatan dan Bisnis Kurnia Jaya Persada, Palopo – Indonesia)
Agusalim Sunusi (Unknown)



Article Info

Publish Date
13 Jun 2022

Abstract

Abstrak Penelitian ini bermaksud menganalisis pengaruh Likuiditas, Aktivitas dan Solvabilitas terhadap Profitabilitas perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 - 2021. Populasi penelitian adalah perusahaan Farmasi yang terdaftar di BEI sebanyak 11 perusahaan. Metode analisis data yang digunakan menguji hipotesis penelitian adalah Regresi Linear Berganda dengan teknik sampel Purposife Sampling. Pada pengujian model regresi yang digunakan, ketiga variable independent hanya mampu mempengaruhi variable bebas sebesar 48,9%. Faktor lain yang mempengaruhi variable bebas sebesar 51,1% tidak disebutkan dalam penelitian ini. Hasil analisis secara parsial, ketiga variable independent yaitu Likuiditas yang diwakili oleh variable Equity ratio, Aktivitas yang diwakili oleh rasio perputaran asset (Asset Turn Over), dan Solvabilitas yang diwakili oleh Debt to Asset Ratio, tidak ada yang berpengaruh signifikan terhadap Profitabilitas perusahaan Farmasi yang terdaftar di BEI, nilai signifikansi uji hipotesis terhadap ketiga variable independen lebih besar dari 5%. Demikian juga dengan pengaruh secara simultan ketiga variable independent yang digunakan tidak berpengaruh secara signifikan terhadap profitabilitas perusahaan farmasi selama periode penelitian Kata Kunci: Likuiditas; Aktifitas, Solvabilitas, Profitabilitas. Abstract This study intends to analyze the effect of liquidity, activity, and solvency on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for 2013 - 2021. The population of this research is 11 pharmaceutical companies listed on the Indonesia Stock Exchange. The data analysis method used to test the research hypothesis is Multiple Linear Regression with a purposive sampling technique. In testing the regression model used, the three independent variables could only influence the independent variable by 48.9%. Other factors that influence the independent variable of 51.1% are not mentioned in this study. The results of the partial analysis, the three independent variables, namely Liquidity represented by the Equity ratio variable, Activity represented by the asset turnover ratio (Asset Turn Over), and Solvency represented by the Debt to Asset Ratio, none of which has a significant effect on the profitability of Pharmaceutical companies that listed on the Stock Exchange, the significance value of hypothesis testing on the three independent variables is greater than 5%. Likewise, the simultaneous effect of the three independent variables used does not significantly affect the profitability of pharmaceutical companies during the study period. Keywords: Liquidity; Activity, Solvency, Profitability

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Journal Info

Abbrev

seiko

Publisher

Subject

Social Sciences

Description

The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects ...