PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA YANG TERDAFTAR DI BEI

Abstract

This research aimed to observe and test the effect of liquidity ratio (CR), solvabilitas ratio (DAR), and profitability ratio (ROA) on the profit growth at PT Semen Indonesia listen on Indonesia Stock Exchange (IDX) during observation years in 2015-2019 periods. This research used secondary data, a financial statement data in the Indonesian stck exchange. Furthermore, the sample collection technique used saturated sampling i.e., all of the population members became the sample. The data analysis technique of this research used multiple linear regressions with the instrument of data management program SPSS 20 version. Based on the model feasibility test (F test), it stated that the model used in thisresearch was feasible so that this research was able to be conducted. Meanwhile, the partial test (t-test) showed that liquidity ratio (CR), had a negative an significant effect on the profit growth, meanwhile, the solvability ratio (DAR) had a positive and significant effect on the profit growth, besides the profitability ratio (ROA) had a positive and significant effect on the profit growth.
Keywords: liquidity ratio (CR), solvability ratio (DAR), profitability ratio (ROA),profit growth.