Jurnal Akuntansi dan Keuangan
Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan

PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

SUMARNI, RANI (Unknown)
GUSTINA, IRA (Unknown)
NURFITRIANI, NURFITRIANI (Unknown)



Article Info

Publish Date
30 Jul 2023

Abstract

This research was conducted at banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period with the aim of knowing the effect of liquidity and capital structure on profitability. The research population carried out by researchers is banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection was carried out using purposive sampling method, and a sample of 32 companies was obtained. The type of data used is secondary data. Secondary data is data in the form of annual reports obtained from the IDX Website, namely www.idx.co.id during the 2019-2021 period. The data analysis method used in this study is multiple linear regression, with the classical assumption tests used are data normality tests, autocorrelation, multicollinearity, and heteroscedasticity tests. Descriptive statistics are used to see the profile of the research and provide an overview of the object to be studied through sample data and make generally accepted conclusions. The results of this study indicate that the t test (partial test) of liquidity has an effect on profitability. While the capital structure has no effect on profitability. The f test (simultaneous test) can be concluded that the variables of liquidity and capital structure simultaneously affect profitability.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi ...