PENGARUH LIKUIDITAS, AKTIVITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN DI BEI

Abstract

Profit or earnings is one of the main objectives of the establishment of the company. When the profit cannot be obtained, the company will not be able to fulfill other objectives i.e.: The continuous growth (going concern) and social responsibility (corporate social responsibility). This research is aimed to examine the influence of liquidity, activity and firm size to the profitability through the financial statements which have been prepared by the mining companies which are listed in Indonesia Stock Exchange. The population is 41 mining companies which are listed in Indonesia Stock Exchange (IDX). The samples are mining companies in 2011-2015 periods. The numbers of samples are 5 companies which have been selected by using purposive sampling method. The purposive sampling method has been carried out based on certain criteria. The hypothesis test has been carried out by using multiple linear analysis and the SPSS (Statistical Product and Service Solution) 23rd version. The result of the research which has been done by using multiple linear regression shows that only activity whichgive significant influence to the profitability whereas liquidity and firm size give no significant influenceto the profitability of mining companies which are listed in Indonesia Stock Exchange.
Keywords: liquidity, activity, firm size and, profitability