Analisis modal kerja, current ratio, quick ratio dan cash ratio terhadap profitabilitas di Bursa Efek Indonesia

Authors

Keywords:

Modal Kerja; , Current Ratio; , Quick Ratio; , Cash Ratio; , Profitabilitas

Abstract

The amount of working capital and liquidity obtained by a company has a relationship with the profit figure achieved by a company as a result of its performance, but the working capital and liquidity figures are not a reference for profits that can be obtained by all companies in the food and beverage subsector. This study aims to analyze the effect of working capital, current ratio, quick ratio and cash ratio on profitability on the IDX. The research method used is quantitative consisting of 27 populations, with purposive sampling technique with the acquisition of a sample of 6 companies, based on field research data and literature studies and processed through SPSS 28 is the technique taken in this study in collecting all data. The results that have been studied are that there is no significant effect jointly between all dependent variables on the independent variable, namely profitability. The t-test of the current ratio and the quick ratio have a significant effect on profitability. In the other two dependent variables, namely working capital and cash ratio, the results show no significance.

Downloads

Download data is not yet available.

References

Anissa, A. R. (2019). Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas. Majalah Sainstekes, 6(2), 125–145. https://doi.org/10.33476/ms.v6i2.1197

Arinta, W. L. (2019). Pengaruh Manajemen Modal Kerja Dan Rasio Keuangan Terhadap Profitabilitas Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Tahun 2017- 2019. 82–97.

Astutik, E. F., & Anggraeny, A. N. (2019). Pengaruh Current Ratio (CR) dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA) Pada PT. Indocement Tunggal Prakarsa Tbk Periode 2008-2017. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 3(1), 97. https://doi.org/10.32493/skt.v3i1.3265

Budiandriani, B., & Rosyadah, K. (2019). Pengaruh Perputaran Elemen Modal Kerja Terhadap Likuiditas dan Profitabilitas Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia. Jurnal Economic Resource, 2(1). https://doi.org/10.33096/jer.v2i1.252

Chandrarin, G. (2017). Metode Riset Akuntansi Metode Kuantitatif. Salemba Empat.

Gea, T. V., & Natalia, E. Y. (2020). Pengaruh Likuiditas, Solvabilitas dan Perputaran Modal Profitabilitas, Kerja Terhadap Profitabilitas. Akrab Juara, 5, 13.

Ginting, W. A. (2018). ANALISIS PENGARUH CURRENT RATIO, WORKING CAPITAL TURNOVER, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET. Valid Jurnal Ilmiah, 3(7), 59–78.

Gumilar, A. (2019). Analisis Perputaran Modal Kerja Dan Current Ratio Terhadap Return on Asset. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 7(1), 19. https://doi.org/10.25157/je.v7i1.2671

Jana, D. (2018). Impact of Working Capital Management on Profitability of the Selected Listed FMCG Companies in India. International Research Journal of Business Studies, 11(1), 21–30. https://doi.org/10.21632/irjbs.11.1.21-30

Mesrawati, M., Tiosandy, Y., Silvia, S., Cindy, C., Rezcintami, M., & Lonika, T. (2020). Pengaruh Rasio Lancar, Perputaran Kas dan Perputaran Persediaan terhadap Profitabilitas. Berkala Akuntansi Dan Keuangan Indonesia, 5(1). https://doi.org/10.20473/baki.v5i1.18031

Nadhifa, N. Y. (2017). Pengaruh Current Ratio , Quick Ratio Dan Cash Ratio Terhadap Profitabilitas. Jurnal Ilmu Dan Riset Manajemen, 1(2), 23–32.

Ning Tias, U. P., Purwanti, A., & Surtikanti, S. (2020). PENGARUH LIKUIDITAS (QUICK RATIO) DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET (Studi Kasus pada Perusahaan Sub Sektor Logam yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Responsive, 3(1), 1. https://doi.org/10.24198/responsive.v3i1.28915

Putri, S. A. (2019). Pengaruh Loan to Deposit Ratio dan Capital Adequacy Ratio Terhadap Return On Asset Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia …. http://repository.ubharajaya.ac.id/id/eprint/2454

Sugiyono. (2012). Metode Penelitian Kuantitatif kualitatif dan R&D. Alfabeta.

Tias, P. N. U., Purwanti, A., & Surtikanti. (2020). Pengaruh Likuiditas (Quick Ratio) dan Perputaran Modal Kerja Terhadap Return On Asset. Jurnal Responsive, 3(1). https://doi.org/https://doi.org/10.24198/responsive.v3i1.28915

Downloads

Published

2022-01-04

How to Cite

Gusparini, M., & Tipa, H. . (2022). Analisis modal kerja, current ratio, quick ratio dan cash ratio terhadap profitabilitas di Bursa Efek Indonesia. Owner : Riset Dan Jurnal Akuntansi, 6(1), 570-579. Retrieved from https://owner.polgan.ac.id/index.php/owner/article/view/594