PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KERAMIK PORSELEN DAN KACA YANG TERDAFTAR DI BEI TAHUN 2015-2019

Yehezkiel Rivaldo Tarigan
Lorina Siregar Sudjiman

Jurnal Ekonomis
Vol 14 No 1a (2021): EKONOMIS : April 2021

This study aims to test the effect of Liquidity (Current Ratio) and Solvency (Debt to Equity Ratio) on Profit on Assets (Return on Assets) on companies manufacturing sub-sectors of porcelain and glass ceramics listed on the Indonesia Stock Exchange. The research method used quantitative method in the form of financial statements obtained from the Indonesia Stock Exchange on porcelain and glass ceramics companies. The population in this sub-sector amounted to 8 companies selected so that it uses 7 companies with a 5-year period so as to obtain 35 research samples. The results in this study show that Liquidity has a significant influence on profitability, while solvency has no influence on profitability in manufacturing companies of porcelain and glass ceramics sub-sector listed on the Indonesia Stock Exchange for the period 2015-2019.