PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP LABA PADA PERUSAHAAN RETAIL TRADE

Astridina Ardya    Permata; Siti Rokhmi  Fuadati

Astridina Ardya Permata
Siti Rokhmi Fuadati

Keywords: Current Ratio, Return On Asset, Return On Equity, Profit

Abstract

In the making of decision to invest on a certain company investors require the information which is
related to the condition of the company through profit which has been obtained. This research is meant
to find out the Current Ratio, Return On Asset, Return On Equity to the corporate profit.The
population is the Retail Trade companies which are listed in IDX 2010-2014 periods. The amount of
the research populations are 21 companies. The sample collection technique has been done by using
purposive sampling method. Therefore, the samples are 7 Retail Trade companies.
The data is the
financial statements in 2010-2014 which has been analyzed by using technique data analysis and these
financial statement have been processed using SPSS 21. Based on the result of regression model
feasibility which has been generated, this research is feasible and it can be analyzed for the following
research. Based on the result of t test, it shows that Current Ratio does not have any significant
influence to the corporate profit whereas Return On Asset and Return On Equity have an influence to
the corporate profit. The result of Partial Determination Coefficient Test (r2) Return On Asset is the
variable which has dominant influence to profit due to its r2 value is the largest among independent
variables.

Keywords: Current Ratio, Return On Asset, Return On Equity, and Profit.