PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI
DOI:
https://doi.org/10.34128/jra.v7i3.381Keywords:
Liquidity, Solvability, Activity, ProfitabilityAbstract
The purpose of this research is to examine the impact of Liquidity, Solvability, and Activity on the Profitability of Textile and Garment companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. This research is a quantitative study using purposive sampling method. The study examines 100 data points from textile and garment sector companies listed on the IDX for the period 2018 - 2022 using the Statistical Package for Social Science (SPSS). Multiple linear regression analysis is used as the data analysis method. The results of this research indicate that Liquidity, Solvability, and Activity simultaneously influence Profitability. Liquidity partially does not have a significant effect on Profitability. Solvability partially does not significantly affect Profitability. Activity partially has a positive but not significant effect on Profitability. The limitation of this research is that the researcher only investigates companies in the textile and garment sector. Further research can hopefully be conducted in other sectors such as the pharmaceutical sector. This research is expected to increase insights, especially in company management, as a basis for decision-making to improve company profitability.
References
Kuncoro, M. (2013). Indonesia’s textile and its products industry: Recent development and challenges. International Journal of Business and Economic Development.
Yogatama, B. (2023, September 19). Industri Tekstil Jungkir Balik untuk Bertahan. Kompas.com. https://www.kompas.id/baca/ekonomi/2023/03/29/industri-tekstil-jungkir-balik-untuk-bertahan.
Ali, F., Hasan, H., & Machmud, M. (2022). Pengaruh Rasio Likuiditas, Solvabilitas, dan Aktivitas Terhadap Profitabilitas Pada PDAM. Amsir Management Journal, 3(1), 60–77.
Wahyuni, A. N., & Suryakusuma, K. H. (2018). Analisis likuiditas, solvabilitas, dan aktivitas perusahaan terhadap profitabilitas pada perusahaan manufaktur. Jurnal Manajemen, 15(1), 1–17.
Rahmah, A. M., Cipta, W., & Yudiaatmaja, F. (2019). Pengaruh likuiditas, solvabilitas, dan aktivitas terhadap profitabilitas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Jurnal Manajemen Indonesia, 7(2), 96–103.
Sholihah, F. N. (2020). Hubungan Likuiditas, Solvabilitas dan Aktifitas dengan Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Manufaktur yang Terdapat Di Bursa Efek Indonesia Tahun 2008-2018). Prisma (Platform Riset Mahasiswa Akuntansi), 1(5), 46–55.
Nababan, I. M. (2021). Liquidity and Solvability on Profitability: a Study on Toll Road Sub-Sectors Companies Listed At Indonesian Stock Exchange. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 5(1), 72–77.
Supitriyani, Azwar, K., Rahmayani Siregar, S., Astuti, & Susanti, E. (2020). The Effect of Liquidity, Leverage and Company Size on Profitability. International Journal of Trends in Accounting Research.
Lim, H., & Rokhim, R. (2020). Factors affecting profitability of pharmaceutical company: an Indonesian evidence. Journal of Economic Studies. https://doi.org/10.1108/JES-01-2020-0021.
Sundas, S., & Butt, M. (2021). Impact of liquidity on profitability and Performance: A Case of Textile Sector of Pakistan. International Journal of Commerce and Finance, 7(1), 122–129.
Wastam Wahyu Hidayat. (2018). Dasar-Dasar Analisa Laporan Keuangan (F. Fabri (ed.); Pertama). Uwais Inspirasi Indonesia.
Rohmah, M. (2019). Pengaruh Rasio Likuiditas, Solvabilitas Dan Rasio Aktivitas Terhadap Profitabilitas Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. UBHARA Surabaya.
Wage, S., Toni, H., & Rahmat, R. (2021). Pengaruh Likuiditas, Solvabilitas, Aktivitas, dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan di Bursa Efek Indonesia. Jurnal Akuntansi Barelang, 6(1), 41–49.
Wiksuana, I. G. B., & Alexandre de Jesus lay. (2018). Pengaruh Likuiditas, Solvabilitas dan Aktivitas terhadap Profitabilitas pada Perusahaan Mira-Mar Block Dili Timor Leste. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(02).
Wahyuliza, S., & Dewita, N. (2018). pengaruh likuiditas, solvabilitas dan perputaran modal kerja terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Benefita: Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi, 3(2), 219–226.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/10.1016/0304-405X(76)90026-X.
Sunarto, S. (2009). Teori Keagenan dan Manajemen Laba. Jurnal Ilmiah Kajian Akuntansi, 1(1), 13–28.
Fernos, J. (2017). Analisis Rasio Profitabilitas Untuk Mengukur Kinerja (Studi Kasus Pada PT. Bank Pembangunan Daerah Provinsi Sumatera Barat). Jurnal Pundi, 1(2).
Zin, D. (2023). Return on Assets: How ROA can help you assess how much bang a company is getting for its buck. Business Insider. https://www.businessinsider.com/personal-finance/return-on-assets
Purwaningsih, E., & Safitri, I. (2022). Pengaruh profitabilitas, likuiditas, leverage, rasio arus kas dan ukuran perusahaan terhadap financial distress. JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(2), 147–156.
Zuliyanti, I., Andika, A. D., & Oemar, A. (2022). Pengaruh Likuiditas, Solvabilitas dan Rasio Aktivitas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi Kasus pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Journal Of Accounting, 8(8).
Fitri, Y. (2018). Pengaruh Likuiditas, Solvabilitas, dan Aktivitas Terhadap Profitabilitas Perusahan. Institut Agama Islam Negeri.
Fraser, L. M., Ormiston, A., & Mukherjee, A. K. (2016). Understanding financial statements. Pearson New York.
Sajiyah, I. (2016). Pengaruh Current Ratio, Debt To Equity Ratio Dan Return On Investment Terhadap Harga Saham Perusahaan Food & Baverages. AKADEMIKA.
Hermanto, H., & Tjahjadi, E. (2021). Analisis Rasio Profitabilitas, Solvabilitas Terhadap Stock Price Perusahaan Perbankan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(1), 1579–1595.
Oktaviyani, R., & Munandar, A. (2017). Effect of solvency, sales growth, and institutional ownership on tax avoidance with profitability as moderating variables in Indonesian property and real estate companies. Binus Business Review, 8(3), 183–188.
Lenaini, I. (2021). Teknik pengambilan sampel purposive dan snowball sampling. Historis: Jurnal Kajian, Penelitian Dan Pengembangan Pendidikan Sejarah, 6(1), 33–39.
Cresweell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. In SAGE Publications, Inc.
Unaradjan, D. D. (2019). Metode penelitian kuantitatif. Penerbit Unika Atma Jaya Jakarta.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Ivan Rumantas

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.