Pengaruh Liquidity, Leverage, Dan Efficiency Terhadap Profitability Pada Perusahaan Sektor Consumer Goods
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Abstract
The purpose of this research is to understand the impact of current ratio, total assets and total assets turnover towards profitability for the consumer goods manufacturers that were listed in Indonesia Stock Exchange in the year 2015-2019. This particular research took 27 samples by using purposive sampling where all the data were obtained from the official Indonesia stock exchange sites; www.idx.co.id dan www.idnfinancial.com. Additionally, the data management also utilizes Eviews 9 as well. The results of this research show that debt to total assets have a positive significant impact on return on equity (ROE). On the other hand, Current ratio has a positive impact but, it did not significantly impact the return on equity (ROE). Meanwhile, the total assets turnover has a negative impact, but it also did not significantly impact the return on equity (ROE).
Penelitian ini memiliki tujuan antara lain untuk mengetahui pengaruh current ratio, debt to total assets, dan total assets turnover terhadap profitability pada perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015- 2019. Pada penelitian ini sampel terdiri dari 27 sampel menggunakan purposive sampling dimana data diperoleh dari situs resmi Bursa Efek Indonesia yakni www.idx.co.id dan www.idnfinancial.com. Pengelolaan data menggunakan Eviews 9. Hasil penelitian ini menunjukkan bahwa debt to total assets memiliki pengaruh yang signifikan dan positif terhadap return on equity (ROE). Current ratio memiliki pengaruh positif tetapi tidak signifikan terhadap return on equity (ROE). Sedangkan total assets turnover memiliki pengaruh yang negatif dan tidak signifikan terhadap return on equity (ROE).
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