STUDY PERTUMBUHAN LABA: PENGARUHNYA TERHADAP PROFITABILITAS DAN LIKUIDITAS PERUSAHAAN BATU BARA INDONESIA - Hasanah, Ade Nahdiatul; Sukiyaningsih, Tri Wahyuni (Institut Bisnis dan Teknologi Pelita Indonesia, 2023)
This study aims to analyze the company's sales growth in the form of sales growth rate and earnings growth in the form of earning growth rate using price earning growth, earnings per share and dividends per share on the profitability and liquidity of the 3rd largest coal company in the world, Indonesia. The research focuses on a quantitative approach with secondary data in the form of financial statements for 2019-2021. There are 20 companies with different management conditions, so it is necessary to take samples through the required sample criteria. A total of 8 sample data of Indonesian coal companies, then the results of variable formulations are processed into statistical data management using Smart PLS 4 to produce structural analysis and measurement in the form of path analyzes, FIT models, R-Square and hypothesis testing through the bootstriping method. Based on the results of SmartPLS 4 that sales growth rate has a positive effect on profitability, earning growth rate, earnings per share and dividends per share do not affect profitability. In addition to testing sales growth rate, earnings per share and dividends per share have no effect on liquidity, while the earning growth rate has a positive effect on liquidity, then the relationship between profitability and liquidity produces no effect. Penelitian ini bertujuan menganalisa pertumbuhan penjualan perusahaan berupa sales growth rate dan pertumbuhan laba saham berupa earning growth rate menggunakan price earning growth, earning per share dan dividen per share terhadap profitabilitas dan likuiditas perusahaan batu bara terbesar ke 3 didunia yakni Indonesia. Penelitian fokus pada pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahun 2019-2021. Terdapat 20 perusahaan dengan kondisi pengelolaan yang berbeda, sehingga perlu dilakukan pengambilan sampel melalui kriteria sampel yang dibutuhkan. Sebanyak data sampel 8 perusahaan batu bara Indonesia, selanjutnya hasil formulasi variabel diolah kedalam pengelohan data statistik menggunakan Smart PLS 4 untuk menghasilkan analisa struktural dan pengukuran berupa path analys, model FIT, R-Square dan pengujian hipotesa melalui bootstriping method. Berdasarkan hasil SmartPLS 4 bahwa sales growth rate berpengaruh positif terhadap profitabilitas, earning growth rate, earning per share dan dividen per share tidak berpengaruh terhadap profitabilitas. Dilain pengujian sales growth rate, earning per share dan dividen per share tidak berpengaruh terhadap likuiditas, sedangkan earning growth rate berpengaruh positif terhadap likuiditas, lalu hubungan antara profitabilitas terhadap likuiditas menghasilkan ketidak berpengaruhan.