Jurnal Akuntansi dan Keuangan
Vol 10, No 2 (2019): September

PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS PADA PT. HERO SUPERMARKET TBK YANG TERDAFTAR DI BEI PERIODE TAHUN 2011-2019

Dewi Silvia (Universitas Bandar Lampung)



Article Info

Publish Date
30 Sep 2019

Abstract

The study aims to examine the effect of the independent variable liquidity ratio (current ratio, quick ratio, and cash turn over ratio) on the dependent variable profitability (ROA). Design descriptive quantitative research with time series analysis methods. The sample selection method use simple random sampling. Partial test results prove that (1) the current ratio does not affect profitability (ROA), (2) quick ratio does not affect profitability (ROA),(3) cash ratio does not affect profitability (ROA). The results of calculations simultaneously prove the Adjusted R Square value of 0.057 or 5.7% the dependent variable is influenced by the three independent variables While the rest is influenced by other factors outside the model. This proves that the company's ability to pay off short-term obligations does not affect the ability to generate profits.

Copyrights © 2019






Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain ...