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Putu Ratih Puspita Sari
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Pemoderasi Putu Ratih Puspita Sari; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p01

Abstract

Profitability describes the ability of companies to generate profits through sales, asset, and capital. To Increase the profitability of the company has always faced by the trade-off between profitability and liquidity, and leverage. This study aimed to determine the effect of the current ratio (CR) and debt to equity ratio (DER) on the profitability of the intellectual capital (IC) as a moderating. The study was conducted on 47 property companies listed in Indonesia Stock Exchange in 2014-2016. The sample was selected using purposive sampling technique that was selected 34 ompanies, but found four companies with observations outliers that eliminated from the sample. Selected samples were analyzed using MRA. The results prove that CR negative effect, while DER positive effect on profitability. IC act as a pure moderating variable which is weaken the negative influence CR and strengthen the DER positive influence on profitability. Keywords: current ratio, debt to equty ratio, intellectual capital, profitability
Co-Authors Anak Agung Ngurah Bagus Dwirandra