PENGARUH CASH FLOW, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DI BEI

Abstract

Profitability is company’s effort in earning some profits. While, the result of it can be used as means of evaluation for its management performance; wheter the company has eorked effectively or not. This research aimed to find out the effect of cash flow, liquidity, and frim size on profitability of automotive companies which were listed on Indonesia Stock Exchange. Moreover, the research was quantitative with causal comparative as its approach. Furthermore, the population was all automotive companies, which were listed on Indonesia Stock Exchange. The data collection technique used purposive sampling. In line with, there were 10 companies as sample. Meanwhile, the data were annual financial statement 2014-2017 which were taken from Indonesia Stock Exchange. In addition, the data analysis technique used multiple linear regression with SPSS 25. For the research, from hypothesis test, it concluded cash flow had significant effect on profitability. On the other hand, liquidity did not effect profitability significantly. As same as cash flow, firm size had significant effect on profitability.

Keywords: cashflow,liquidity,firmsize,profitability