Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi

ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS INDUSTRY

Dewi Saptantinah Puji Astuti, Rezki Nugraha, Rispantyo & (Unknown)



Article Info

Publish Date
14 Sep 2017

Abstract

The purpose of this study to analyze the effect of working capital efficiency,liquidity, and solvency on profitability of the company's Consumer Goods Industry inBEI. The study population was 37 Consumer Goods Industry company listed inIndonesia Stock Exchange in 2013-2015. Samples were taken through purposivesampling method as many as 31 companies. The data source is a secondary datacompiled from financial statements of the company's Consumer Goods Industry.Data analysis technique used descriptive statistics, classic assumption test, multiplelinear regression analysis, t-test, F, and the coefficient of determination. The surveyresults revealed that the working capital efficiencyhas positive and not significanteffect on profitability, liquidityhas positive and not significant effect on profitability,solvencyhas negative and significant effect on the profitability.Keywords: working capital efficiency, liquidity, solvency, profitability

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...