PENGARUH CURRENT RATIO, QUICK RATIO DAN CASH RATIO TERHADAP PROFITABILITAS

Abstract

This research is aimed to find out the influence of variables of current ratio, quick ratio and cash ratio to the profitability of go public property companies which are listed in Indonesia Stock Exchange. The population is all property companies which are listed in Indonesia Stock Exchange in 2012-2016. The sample collection technique has been done by using purposive sampling and the numbers of samples are 10 property companies. The data is the secondary data which has been carried out by using 2012-2016 financial report data. The result of the research has been done by using classic assumption test consisting of Normality Test, Autocorrelation Test, Multicolinearity Test and Heteroscedasticity Test indicated that the model fulfilled the assumption to be used in this research and model feasibility test which consists of multiple determination coefficient test dan F test shows that the models are feasible to be used in this research and there are no deviations in the test. Meanwhile, the result of the hypothesis test shows that the variables of current ratio, quick ratio, and cash ratio give significant and positive influence to the profitability.
Keywords: current ratio, quick ratio, cash ratio, profitability