MENENTUKAN TINGKAT PROFITABILITAS DARI ASPEK LIKUIDITAS DAN SOLVABILITAS
Peneliti
Assoc. Prof. Dr Ely Suhayati, S.E., M.Si., Ak. CA
Deskripsi/Abstrak
The increase in short-term debt and loans in "the greenback" form to telecommunications companies resulted in reduced profits for a company. The purpose of this study is to determine profitability level from a liquidity and solvency aspects on telecommunications sub-sector service companies listed on the Indonesia Stock Exchange for a period 2015-2019. The method used in this research is descriptive and verification methods, with research object, namely Telecommunication Sub-Sector Service Companies listed on the Indonesia Stock Exchange. The population in this study consisted of 6 telecommunications companies with annual financial reports for the last 5 years. The data were analyzed using multiple linear regression models using SPSS version 25 software. The results showed that influenced profitability by liquidity aspect had a positive effect, while the profitability which was influenced by solvency aspect had a negative effect. This influence shows a different direction a expectations, meaning that telecommunications companies that are good at managing short-term and long-term debt will increase company profit will get.
Publikasi
Judul | Jenis | Media | Tahun |
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Menentukan Tingkat Profitabilitas dari Aspek Likuiditas dan Solvabilitas | Jurnal Nasional Terakreditasi | Jurnal Riset Akuntansi Volume: 13 Nomor: 2 | 2021 |
Detail Penelitian
Program Studi | : | AKUNTANSI - S1 |
---|---|---|
Tingkat | : | Nasional |
Jenis Litabmas | : | Penelitian Dasar |
Skim Litabmas | : | - |
Kategori Bidang Litabmas | : | Social Sciences |
Bidang Litabmas | : | Economics |
Kategori Tujuan Sosial Ekonomi | : | Economic Framework |
Tujuan Sosial Ekonomi | : | Socio-economic Development |
Kelompok Bidang | : | ILMU EKONOMI |
Tahun Usulan | : | 2020 |
Tahun Pelaksanaan | : | 2020 |
Tahun Pelaksanaan Ke- | : | 1 |
Tahun Kegiatan | : | 2020 |
Lama Kegiatan (dalam tahun) | : | |
Lokasi Kegiatan | : | Indonesia |