Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis

Pengaruh Rasio Likuiditas dan Rasio Aktivitas Terhadap Profitabilitas Pada PT. Surya Toto Indonesia, Tbk

Melly Sukma Dewi Ratu Mutiara (Unknown)
Alwi Alwi (Unknown)
Wulandari Wulandari (Unknown)



Article Info

Publish Date
29 Jul 2024

Abstract

This study aims to analyze the influence of liquidity ratio and activity ratio on profitability in PT. Surya Toto Indonesia, Tbk. Liquidity ratio is measured using Current Ratio (CR) and Quick Ratio (QR), while activity ratio is measured using Total Asset Turnover (TATO) and Inventory Turnover (ITO). The research method used is a quantitative method with a multiple linear regression approach. The data used in this study is secondary data obtained from the financial statements of PT. Surya Toto Indonesia, Tbk during the 2018-2022 period. The results show that the liquidity ratio and activity ratio have a significant influence on profitability as measured by Return on Assets (ROA). Current Ratio (CR) and Total Asset Turnover (TATO) have a positive and significant effect on profitability, while Quick Ratio (QR) and Inventory Turnover (ITO) have a negative but insignificant effect. These findings indicate that companies should pay attention to liquidity management and their operational activities to increase profitability.

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Journal Info

Abbrev

MUQADDIMAH

Publisher

Subject

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

Description

Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi ...