PENGARUH LIKUIDITAS, AKTIVITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI

Abstract

The consumer goods manufacturing companies plays an important part in society; as the basis for fulfilling its primary needs. This research aimed to examine whether the liquidity, activity, and firm value had affected on the profitability of the consumer goods manufacturing companies which were listed on Indonesia Stock Exchange (IDX) 2013-2017. While, the research was quantitative. Moreover, the data collection technique used purposive sampling with 15 companies as sample. Furthermore, the instrument used documents. It meant, the data was taken from the documents of company financial statements. in addition, the data analysis technique used multiple linier regression, classical assumption test, proper model test, and hypothesis test with SPSS (Statistical Package for Social Sciences) 25. In brief, from the research result, it concluded liquidity (current ratio) and activity (total assets turn over) had significant effect on the profitability with the hypothesis which was acceptable. On the other hand, the firm size (total assets) had insignificant effect on the profitability so that the hypothesis was denied.

Keywords: profitability, liquidity, activity, firm size