ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS INDUSTRY

Authors

  • Rezki Nugraha, Rispantyo & Dewi Saptantinah Puji Astuti

Abstract

The purpose of this study to analyze the effect of working capital efficiency,
liquidity, and solvency on profitability of the company's Consumer Goods Industry in
BEI. The study population was 37 Consumer Goods Industry company listed in
Indonesia Stock Exchange in 2013-2015. Samples were taken through purposive
sampling method as many as 31 companies. The data source is a secondary data
compiled from financial statements of the company's Consumer Goods Industry.
Data analysis technique used descriptive statistics, classic assumption test, multiple
linear regression analysis, t-test, F, and the coefficient of determination. The survey
results revealed that the working capital efficiencyhas positive and not significant
effect on profitability, liquidityhas positive and not significant effect on profitability,
solvencyhas negative and significant effect on the profitability.
Keywords: working capital efficiency, liquidity, solvency, profitability

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Published

2017-09-14