Perputaran Perputaran Modal Kerja, Likuiditas dan Leverage, Memacu Rentabilitas Perusahaan

JMK (Jurnal Manajemen dan Kewirausahaan) Pub Date : 2021-09-19 DOI:10.32503/jmk.v6i3.1903

Edwin Agus Buniarto

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引用次数: 1

Abstract

Abstract This study aims to determine the effect of working capital turnover, liquidity and solvency on profitability in food and beverage sub-sector companies in the Indonesian Capital Market for the 2016-2020 period. Working capital turnover variable is calculated using the Working Capital Turnover ratio, liquidity is measured using Current Ratio, solvency is measured using Debt to Assets Ratio and Profitability is measured using Return on Assets. This type of research is quantitative using the classic assumption test, multiple linear regression analysis and partial test. The sampling technique uses the purposive sampling method. The results of the analysis that have been done, show that the working capital turnover, liquidity and solvency significantly influence the profitability of the company. This is evidenced by the results of correlation analysis which shows the value of r = 0.831 which means there is a strong relationship between working capital turnover, liquidity and solvency to profitability. Partially, each independent variable significantly influences profitability. Keywords: Working Capital Turnover, Liquidity, Solvency, Return on Assets

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资本、流动性和杠杆的周转，推动了企业的盈利能力

本研究旨在确定营运资金周转率、流动性和偿付能力对印尼资本市场2016-2020年期间食品和饮料子行业公司盈利能力的影响。营运资金周转率变量使用营运资金周转率来计算，流动性使用流动比率来衡量，偿付能力使用资产负债率来衡量，盈利能力使用资产收益率来衡量。这类研究采用经典假设检验、多元线性回归分析和部分检验进行定量研究。抽样技术采用目的抽样法。分析结果表明，营运资金周转率、流动性和偿债能力对公司的盈利能力有显著影响。相关分析的结果表明，r = 0.831的值证明了这一点，这意味着营运资金周转率，流动性和偿债能力与盈利能力之间存在很强的关系。部分地，每个自变量显著影响盈利能力。关键词:营运资金周转率，流动性，偿付能力，资产收益率

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JMK (Jurnal Manajemen dan Kewirausahaan)

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