PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA (STUDI KASUS PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMANYANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2020)

Authors

  • Deby Ayu Institut Ilmu Sosial dan Manajemen STIAMI

Keywords:

liquidity, solvency and profit growth

Abstract

The purpose of this study looked at the effect of liquidity, solvency and activity on profit growth. This study was conducted on food and beverage sector manufacturers listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2020, considering that the food and beverage sector contributed greatly to profit growth. Then this study uses quantitative methods, using secondary data with a population of 30 companies listed on the Indonesia Stock Exchange (IDX), then the sample used is as many as 10 companies, taken by purposive sampling and analyzed using liniear regression method with the help of SPSS software version 26. The results of this study showed that liquidity has a t-count value of 1.775 < t-table 2.013 which means that liquidity has no effect on profit growth, solvency has a t-count value of -2.837 > t- table 2.013 has a negative effect on profit growth and activity has a t- count value of -2.890 > t table 2.013 has a positive effect on profit growth. As for f-count, it has a value of 3.179 > f-table 2.802, which means that liquidity, solvency and activity together have a positive effect on profit growth.

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Published

2024-04-04

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Vol. 7 No. 1: Februari 2020

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