PENGARUH RASIO FINANCIAL LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR MANUFAKTUR PERIODE 2019-2021

Ria Fitria Andriani, Lia Agatha

Abstract


This thesis discusses the effect of financial leverage and liquidity ratios on company profitability. This type of research is quantitative research with hypothesis testing. The research sample is the financial statements of 30 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The source of research data is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data
analyzed are profitability (variable Y) using Return On Asset (ROA) analysis, financial leverage variable (variable X1) using Debt to Asset Ratio (DAR) analysis, and liquidity variable (variable X2) using Current Ratio (CR) analysis. The results of the research that tested the hypothesis obtained data: (1) The financial leverage ratio (DAR) has a negative and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021; (2) The liquidity ratio (CR) has a positive and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021; (3) The ratio of financial leverage (DAR) and liquidity (CR) simultaneously has a positive and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021.

Keywords


Financial Leverage; Liquidity; Profitability

Full Text:

PDF

References


Adria, C., & Susanto, L. (2020). PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN. Jurnal Multiparadigma Akuntansi Tarumanagara / Vol.2 , No.1 , Januari 2020 : 393 - 400, 393-400.

Andayani, P. N., Siregar, M. Y., & Tarigan, E. D. (2020). Pengaruh Leverage dan Pertumbuhan Perusahaan Terhadap Profitabilitas (ROE) pada Perusahaan Property Real Estate yang Terdaftar di BEI (2014 – 2018). Jurnal Ilmiah Manajemen dan Bisnis (JIMBI), 1(2) 2020:

-56,, 48-56.

Fahira. (2019). ANALISIS PENGARUH TINGKAT LIKUIDITAS TERHADAP. Al-Kharaj: Journal of Islamic Economic and Business Vol. 1 No. 1, Juni 2019, 20-30.

Fahira. (2019). ANALISIS PENGARUH TINGKAT LIKUIDITAS TERHADAP. Al-Kharaj: Journal of Islamic Economic and Business Vol. 1 No. 1, Juni 2019, 20-30.

Hery. (2016). Analisis Laporan Keuangan. Jakarta: PT. Grasindo.

Indonesia, I. A. (2018). Standar Akuntansi Keuangan. Jakarta: IAI.

Kasmir. (2021). Analisis Laporan Keuangan. Depok: PT. Rajagrafindo Persada.

Kieso, D. E., Weygandt , J. J., & Warfield, T. D. (2018). Intermediate Accounting: IFRS Edition. United States: John Wiley & Sons, Inc.

Munawir, S. (2015). Analisis Laporan Keuangan. Yogyakarta: Liberty.

Putri, H. W., & Kusumawati, Y. T. (2020). Pengaruh Leverage terhadap Profitabilitas Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017. Borneo Student Research eISSN: 2721-5727, Vol 1, No 2, 2020, 860-864.

Sari, D. P. (2021). PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP

PROFITABILITAS PADA PT GUDANG GARAM TBK. Jurnal Perbankan dan Keuangan Volume 2 Nomor 1, 14-27.

Sudarsono, H., Rubha, S. M., & Rudati, A. (2019). Pengaruh likuiditas terhadap profitabilitas di bank syariah. Conference on Islamic Management, Accounting, and Economics (CIMAE)

Proceeding. Vol. 2, 2019, 147-152 (hal. 147-152). Yogyakarta: CIMEA.

Sukadana, I. K., & Triaryati, N. (2018). PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN,. E-Jurnal Manajemen Unud, Vol. 7, No. 11, 2018: 6239 – 6268,

-6268.




DOI: https://doi.org/10.53990/bjpsa.v3i1.256

Refbacks

  • There are currently no refbacks.


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