DECISION : Jurnal Ekonomi dan Bisnis
Vol. 3 No. 2 (2022): DECISION : Jurnal Ekonomi dan Bisnis

PENGARUH MODAL KERJA, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PT. SEMEN INDONESIA (PERSERO) TBK

M, Muhaidir Ikram (Unknown)
Sahabuddin, Romansyah (Unknown)
Ali, Ahmad (Unknown)



Article Info

Publish Date
07 Oct 2022

Abstract

This study has a purpose, namely to test whether the independent variable (X) in this study, namely Working Capital (WCTO), Solvability (DAR), and Liquidity (CR) has an effect on Profitability (ROA) at PT. Semen Indonesia (Persero) Tbk. The population and sample in this study were all data on the financial statements of PT. Semen Indonesia (Persero) Tbk for the 2013-2020 period in each quarter of the research period. Documentation is a data collection technique used in this study. The collected data were analyzed using financial ratios, then entered into multiple linear regression equations. The findings in this study indicate that partially working capital turnover (WCTO), solvability (DAR), and liquidity (CR) have a positive and significant effect on profitability (ROA). That is, every time there is an increase in WCTO, DAR, and CR, it will increase ROA and contrarily. In addition, based on the F-test shows that simultaneously the variables WCTO, DAR, and CR have a positive and significant effect on ROA. Both hypotheses in this study were accepted.

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Journal Info

Abbrev

decision

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

DECISION : Jurnal Ekonomi dan Bisnis merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare dengan frekuensi dua kali dalam setahun, yaitu Februari dan Oktober. Jurnal DECISION sebagai wadah pengembangan ilmu manajemen yang terdiri dari manajemen ...