Journal of Management Accounting Business and International Research
Vol 2, No 1 (2023): April 2023

Analysis of the Effect Liquidity and Solvability to Profitability (Case Study of Coal Mining Sub-Sector Companies Listed in Indonesia Stock Exchange)

Setyawan, Ryand Daddy (Unknown)
Fauzi, Padlun (Unknown)



Article Info

Publish Date
04 Apr 2023

Abstract

The purpose of this study was to determine the effect of liquidity and solvability on profitability in the Coal Mining Sub-Sector Companies listed on the Indonesia Stock Exchange period 2017-2022. This research method uses a quantitative approach with multiple regression analysis. The source of this research uses secondary data sourced from the financial statements of the Coal Mining Sub-Sector Company listed on the Indonesia Stock Exchange. The sample of this study was 15 with Benjamin Graham’s strategy elimintaion companies using Purposive Sampling techniques. The results of this study indicate that partially liquidity has a significant effect on profitability and solvability has a significant effect on profitability. Simultaneously the results obtained that Liquidity, Solvability and Asset Growth significantly influence Profitability. Determination coefficient value of 0,33 shows that Liquidity and Solvability provide diversity of 33% on profitability, while the remaining 67% is influenced by other factors not observed in this study.

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Journal Info

Abbrev

jambu

Publisher

Subject

Economics, Econometrics & Finance

Description

JAMBU AIR: Journal of Accounting Management Business and International Research is receives rigorous research articles that have not been offered for publication elsewhere. JAMBU: Journal of Accounting Management and Business on the research related to accounting and business that are relevant ...