Menentukan Tingkat Profitabilitas dari Aspek Likuiditas dan Solvabilitas
Author
Assoc. Prof. Dr Ely Suhayati, S.E., M.Si., Ak. CA
Abstrak
The short-term increase of debt and loans in the form of "the greenback" in telecommunications companies causes a decrease in the profits obtained by the company, so the complexity of problems within a company can cause the company to go bankrupt. The purpose of this study is to determine the level of Profitability from the Aspects of Liquidity and Solvency in Telecommunication Sub-Sector Service Companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The method used in this research is descriptive and verification methods. The population in this study consisted of 6 telecommunications companies with annual financial reports for the last 5 years. The data were analyzed by multiple linear regression model using SPSS software version 25. The results showed that the Liquidity Aspect had a positive effect on the Profitability Level, while the Solvency Aspect had a negative effect on the Profitability Level. This effect shows a different direction of expectations, meaning that if the telecommunications company manages short-term and long-term debt properly, it will increase the company's profit.
Detail Publikasi Jurnal
Penelitian Induk | : | MENENTUKAN TINGKAT PROFITABILITAS DARI ASPEK LIKUIDITAS DAN SOLVABILITAS |
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Jenis Publikasi | : | Jurnal Nasional Terakreditasi |
Jurnal | : | Jurnal Riset Akuntansi |
Volume | : | 13 |
Nomor | : | 2 |
Tahun | : | 2021 |
Halaman | : | 111 - 121 |
P-ISSN | : | 2086-0447 |
E-ISSN | : | 2655-5484 |
Penerbit | : | Program Studi Akuntansi |
Tanggal Terbit | : | 2021-10-20 |
URL | : | https://ojs.unikom.ac.id/index.php/jira/issue/view/491 |
DOI | : | - |