PENGARUH RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN

Abstract

The purpose of this research is to find out how great the influence of liquidity and solvability ratio to the profitability of banking companies which listed on Indonesia Stock Exchange. The research data has been obtained in the form of financial statement of banking companies which was started from the years of 2011 until 2014 which are listed in Indonesia Stock Exchange. The research method by using quantitative. The liquidity ratio used as the variable in which the calculation has been carried out by using current ratio, solvability ratio in which the calculation is done by using return on asset. The data analysis technique is carried out by using multiple linear. The result of the research shows that through the model feasibility test which done by using F test and simultaneous coefficient determination (R2) so the result can be found that the model is feasible to be studied for the following research. The result of the hypothesis test which has been carried out by using t test obtained that the liquidity ratio variable has negative influence and it does not have any significant influence to the profitability and the solvability ratio variable has positive and significant influence to the profitability.
Keywords: Liquidity, Solvability, Profitability