PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SUBSEKTOR PARIWISATA

Abstract

This research aimed to examine the effect of liquidity, solvability, and activity on the profitability of a service company in the tourism sector through the annual financial statement published by a Service company in the tourism sector in the 2014-2020 period. This research was quantitative. Furthermore, the research population used 5 service companies in the tourism sector listed on IDX in the 2014-2020 period. The research sample used purposive sampling i.e., a sample selection with certain criteria given. Moreover, the research method with the multiple linear regression analysis with SPSS program 25. The research result concluded that liquidity had a negative and significant effect on the profitability, solvability had a negative and significant effect on the profitability, and activity had a positive and significant effect on the profitability at a service company in the tourism sector.