JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 4 No 2 (2020): Agustus

Effect of Liquidity and Solvability Ratio on Profitability

Yeti Kusmawati (Universitas Pamulang, Indonesia)



Article Info

Publish Date
08 Aug 2020

Abstract

This study aims to determine the effect of liquidity and solvency on profitability at PT. Antam Tbk Period 2011-2018. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Current Ratio did not significantly influence the Return on Investment of 23.9%, the hypothesis test obtained a significance value of 0.219> 0.05. Debt To Equity Ratio has a significant effect on Return on Investment of 70.1%, the hypothesis test obtained a significance value of 0.009 <0.05. Current Ratio and Debt To Equity Ratio simultaneously have a significant effect on Return on Investment obtained regression equation Y = 28,859 - 0,007X1 - 0,585X2 and the determination value of 70.7%, the hypothesis test obtained a significance value of 0.046 <0.05.

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Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...