Pengaruh Modal Kerja dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga Yang Terdaftar di Bei Periode 2015-2019
DOI:
https://doi.org/10.47747/jismab.v2i4.503Keywords:
Modal Kerja, Likuiditas , ProfitabilitasAbstract
This study aims to analyze partially and simultaneously the effect of working capital and liquidity on profitability in cosmetic and household goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Data collection techniques using documentation and literature study, amounting to 30 correspondents. This study uses multiple linear regression as an analysis tool. The results of the study partially show that the working capital variable has a negative effect on the profitability variable, while the liquidity variable does not affect the profitability. The conclusion from the results of this study that the coefficient of determination (R2 ) obtained a value of 0.507. This shows that the large contribution of working capital and liquidity variables can explain the profitability of 50.7%, the remaining 43.3% can be influenced by other variables not included in this study.
References
Basyith, A., Djazuli, A., & Fauzi F., (2021) Does working capital management affect profitability? empirical evidence from indonesia listed firms. Asian Economic and Financial Review, 11(3). 236-251
Fauzi, F., Dencik, A. B., & Asiati, D. I. (2019). Metodologi Penelitian untuk manajemen dan akuntansi. Jakarta: Salemba Empat.
Irianto. A. 2009. Statistika Konsep Dasar dan Aplikasinya. Jakarta: Kencana PrenadaMedia Group.
Jensen, M and Mecking, W. 1976. Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of financial Economics.
Kasmir . 2017. Analisis Laporan Keuangan. Cetakan kesepuluh. PT Rajagrafindo Persada. Jakarta.
Munawir. 2010. Analisis Laporan Keuangan, Edisi 14, liberty, Yogyakarta.
Musthafa. 2017. Manajemen Keuangan. Yogyakarta: AND
Pandoyo. 2018. Metodelogi Penelitian Keuangan dan Bisnis. Bogor: In Media.
Riyanto B. 2013. Dasar- dasar pembelajaran perusahaan. Edisi IV Yogya: BPFE.
Santoso S. 2012. Panduan Lengkap SPSS Versi 20. Jakarta: PT Elex Media Komputindo.
Suad H, Enny P. 2012. Dasar – Dasar Manajemen Keuangan. Edisi Keenam Cetakan Pertama. Yogyakarta : UPP STIM YPKN.
Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta, CV.
Sunyoto D. 2016. Metodologi Penelitian Akuntansi. Bandung: PT Refika Aditama.
Supriyono, R. A. 2018. Akuntansi Keprilakuan. Gajah Mada University Press.
Syafitri RA, dkk. 2016. “Pengaruh Komponen Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur yang terdaftar di BEI.” Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis 4(1):34–40.
Utami MS, dkk. 2016. “Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia.” E-Jurnal Manajemen. Universitas Udayana Vol. 5(6):3476–3503.
Yani YS, Martha L. 2019. “Pengaruh Modal Kerja Terhadap Profitabilitas Pada Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia .” Sekolah Tinggi Ilmu Ekonomi KBP Padang.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Della Dwi Marinda, Maulan Irwandi, Aris Munandar

This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyrights
Copyright for this article is retained by the author(s), with first publication rights granted to the journal.
This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/ )




