PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN PROPERTY AND REAL ESTATE

Abstract

The main aim of company is achieving profitability as big as possible in order to give property to the company owner or to the share owner. The company with a high profitability is considered as a good company for its good work ethic, so it can survive and grow in a tight competition. This study aims to find out the impact of liquidity, solvability and activities toward profitability.The type of this study is causal comparative. The population in this study are 48 property and real estate companies which are registered in Indonesia Stock Exchange in 2015-2019. The sources of this study are secondary data. This study applies purposive sampling for collecting 9 companies as the samples. The technique for analyzing this study is multiple linear regression. The result of the hypothesis test show that the liquidities give negative aand insignificant impact to the profitabilities of the property and real estate companies which are registered in Indonesia Stock Exchange. The solvabilities give negatife and significant impact to the profitabilities of the of the property and real estate companies which are registered in Indonesia Stock Exchange and the activities give positive and significant impact to the profitabilities of the property and real estate companies which are registered in Indonesia Stock Exchange.
Keywords: liquidity, solvability, activity, profitability.