PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2020)
Keywords:
Liquidity, Solvency, Profitability, Profit GrowthAbstract
This research aims to determine the magnitude of the influence of Corporate Social Responsibility (CSR) and Profitability on the Firm Value of Mining Companies listed on the Indonesia Stock Exchange from 2019 to 2019. This study employs a quantitative approach. The sample for this research was taken using the Purposive Sampling Method, resulting in 30 samples from 10 Mining Companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2019. The data were then analyzed using partial and simultaneous Determination Coefficients. The results of the regression test show that the CSR variable does not have a significant influence on the firm value, while the Profitability variable has a significant influence on the firm value. Thus, the analysis results indicate that (1) The magnitude of the influence of Corporate Social Responsibility (CSR) on the Firm Value is 50.6%, with the remaining 49.4% explained by other variables not included in this study. (2) The magnitude of the influence of Profitability, proxied by Return on Equity, on the Firm Value is 64.4%, with the remaining 35.6% explained by other variables not included in this study. (3) The magnitude of the influence of Corporate Social Responsibility (CSR) and Profitability on the Firm Value is 67.0%, with the remaining 33% explained by other variables beyond the scope of this study.References
Aldila Septiana. (2019). ANALISIS LAPORAN KEUANGAN konsep Dasar dan Deskripsi Laporan Keuangan – Aldila Septiana, M.PD – Google Books. DUTA MEDIAPUBLISHING.https://books.google.co.id/books?id=xyH7DwAAQBAJ&printsecfrontcover&dq=analisis+laporan+keuangan&hl=jv&sa=X&redir_esc=y#v=onepage&q=analisis%20laporan%20keuangan&f=false
Bahri, S. (2020). Pengantar Akuntansi Berdasarkan SAK ETAP dan IFRS. Andi Offset.
Darmawan. (2020). Dasar-Dasar Memahami Rasio & Laporan Keuangan. Y ogyakarta, UNY Press
Fahmi, Irham. (2017). Analisis Kinerja keuangan. Cetakan ke-6 November 2017. Bandung : Alfabeta.
Francis, H. (2019). Analisis Kinerja Keuangan Perusahaan – Dr. Francis Hutabarat, MBA., CIBA – Google Book. Desanta Muliavisitama.
Ghozali, 1 . (2016). Ap likas i Ana lis is Multivariete Dengan Program IBM SPSS23. Semarang: Badan Penerbit Universitas Diponegoro.
Habibatul Hidayat dan Citra Wilyanda Putri. (2020). Pengaruh Rasio Profitabilitas, Likuiditas, Solvabilitas, Dan Aktivitas Terhadap Pertumbuhan Laba Pada Perusahaan Asuransi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016- 2020. Jurnal Bina Bangsa Ekonomika : Volume 15, No 2, Agustus 2020. https://jbbe.lppmbinabangsa.id/index.php/jbbe/article/view/210/141
Harahap, S. S. (2018). Analisis Kristis Atas Laporan Keuangan (1 ed). Jakarta: PT Grafindo Persada.
Her y (2019). Analisis Detail Dan Mendalam Atas Data Kuantitatif Laporan Keuangan. Yoyakarta: Gava Media
Her y (2019). Analisis Detail Dan Mendalam Atas Data Kuantitatif Laporan Keuangan. Yoyakarta: Gava Media
Ika Yuniarsi. (2017). Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014. https://eprints.ums.ac.id/53865/
Lenda, S., Azwar, R, and Resi. (2019). “Peranan Administrasi Bisnis dalam Strategi Pengembangan Usahaâ€. Jurnal Agihinya Stiesmu Bengkulu, 4(1), p. 4. Avaible at: https://ejournal.stiesnu-bengkulu.ac.id/index.php/aghniya/article/view/60.
Maria Galuh Sukmawati. (2020). Analisis Rasio Likuiditas, Rasio Solvabilitas. Analisis Rasio Likuiditas, Profitabilitas, Dan Rasio Solvabilitas Untuk Menilai Kinerja Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia.
Nainul Chasanah & Agus Suipto (April, 2019). Rasio Likuiditas, Profitabilitas, dan Solvabilitas Pada Return Saham Dengan Struktur Modal Sebagai Variabel Intervening (Studi pada Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Jurnal Bisnis dan Manajemen. 3(1). 52-68
Napitupulu, R. D. (2019). Determinasi Rasio Likuiditas Dan Rasio Proftibalitas Terhadap Pertumbuhan Laba Pada Perusahaan Yang Terdaftar Di Buesa Efek Indonesia. Journal of Information System, Appilied, Management, Accounting and Research, 3(2), 115-120.
PSAK No. 1, Pernyataan Standar Akuntansi Keuangan. 2019. Pernyataan Standar Akuntansi Keuangan (PSAK). Ikatan Akuntan Indonesia, Jakarta
Sri Yanti, Carolyn Lukita & Devi Astriani. (September, 2020). Pengaruh Likuiditas, Solvabilitas dan Profitabilitas Terhadap Pertumbuhan Laba Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020. Jurnal Mahasiswa Manajemen Dan Akuntansi. 2(2), 284-303
Sumarsan, Thomas (2018). Akuntansi Dasar Dan Aplikasi Dalam Bisnis Versi IFRS. Jilid 1 Edisi 2. Jakarta : PT Indeks.
Sugiyomo. (2018). Metode Peneltian Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono. (2020). Metode Peneleitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Wardiyah, Mia Lasmi, (2017). Analisis Laporan Keuangan. Cetakan ke-1 Desember 2017. Bandung : CV Pustaka Setia.
Wiyono, G. (2020). Merancang Penelitian Bisnis Dengan Alat Analisis Spss 25 & Smartpls 3.2. 8. Upp Stim Ykpn, Yogyakarta.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Prosiding Seminar STIAMI By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Prosiding Seminar STIAMI spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Prosiding Seminar STIAMI permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Prosiding Seminar STIAMI on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Prosiding Seminar STIAMI will not be held liable for anything that may arise due to the author(s) internal dispute. Prosiding Seminar STIAMI will only communicate with the corresponding author.
5. Miscellaneous
Prosiding Seminar STIAMI will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Prosiding Seminar STIAMI editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
