PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS

Daramaulina, Vita (2016) PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Salah satu isu utama dalam penelitian di bidang financial yaitu profitabilitas. Profitabilitas merupakan aspek terpenting bagi perusahaan untuk mengukur baik buruknya kinerja keuangan perusahaan. Selain itu, profitabilitas berfungsi untuk menunjukkan prospek perusahaan pada masa yang akan datang. Jika profitabilitas perusahaan baik, maka perusahaan tersebut dapat dikatakan kinerja keuangannya baik, sebaliknya jika profitabilitas perusahaan buruk dan mengalami penurunan terus menerus maka dapat dikatakan bahwa kinerja keuangan perusahaan tersebut buruk dan terancam mengalami kebangkrutan. Rata-rata profitabilitas pada industri otomotif mengalami penurunan, namun penurunan terbesar terjadi pada PT. Indomobil Sukses Internasional Tbk (IMAS), PT. Astra Otoparts Tbk (AUTO), dan PT. Astra Internaional Tbk (ASII) yang mengalami penurunan secara terus menerus selama empat tahun. Terdapat banyak faktor yang dapat mempengaruhi naik turunnya profitabilitas diantaranya likuiditas yang diukur menggunakan current ratio (CR).
Penelitian ini bertujuan untuk memperoleh: (1) gambaran likuiditas perusahaan otomotif yang terdaftar di BEI tahun 2005-2014, (2) gambaran profitabilitas perusahaan otomotif yang terdaftar di BEI tahun 2005-2014, (3) pengaruh likuiditas terhadap profitabilitas perusahaan otomotif yang terdaftar di BEI tahun 2005-2014.
Penelitian ini menggunakan metode deskriptif dan verifikatif dengan design penelitian time series design. Analisis statistik yang digunakan adalah regresi linear sederhana. Berdasarkan hasil temuan dengan uji F diperoleh bahwa regresi berarti, sehingga regresi dapat digunakan untuk pengambilan kesimpulan, sedangkan dengan uji t hasil penelitian menunjukkan likuiditas berpengaruh secara positif terhadap profitabilitas.
;---One of the major issues in research in the field of financial is profitability. Profitability is the most important aspect for a company to measure the merits of a company's financial performance. In addition, profitability serves to show the company's prospects in the future. If the company's profitability is good, then the company can be said to be a good financial performance, otherwise if a bad company profitability and decreased continuously, it can dikatan that the poor financial performance of the company and threatened bankruptcy. The average profitability in the automotive industry has decreased, but the largest decline occurred in PT. Indomobil Sukses Internasional Tbk (IMAS), PT. Astra Otoparts Tbk (AUTO), and PT. Astra Internaional Tbk (ASII) which decreased continuously for four years. There are many factors that can affect the rise and fall of profitability of such liquidity as measured by the current ratio (CR).
This study aimed to obtain: (1) description about liquidity automotive company listed on the Stock Exchange in 2005 to 2014, (2) description about profitability automotive company listed on the Stock Exchange in 2005 to 2014, (3) the effect of liquidity on the profitability of automotive company listed on Stock Exchange in 2005-2014.
This study uses descriptive and verification with research design time series design. The statistical analysis used is a simple linear regression. Based on the findings by F test showed that regression means, so that regression can be used for the deduction, whereas by t test the results showed a positive liquidity effect on profitability.

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Item Type:	Thesis (S1)
Additional Information:	No. Panggil : S PEK DAR p-2016; Pembimbing : I. Heraeni, II. Mayasari.
Uncontrolled Keywords:	Current Ratio (CR), Likuiditas, Profitabilitas, Return On Assets( ROA), Current Ratio (CR), Liquidity, Profitability, Return on Assets (ROA).
Subjects:	H Social Sciences > HD Industries. Land use. Labor
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Ekonomi
Depositing User:	Mr mhsinf 2017
Date Deposited:	12 Oct 2017 02:44
Last Modified:	12 Oct 2017 02:44
URI:	http://repository.upi.edu/id/eprint/26527

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