Analysis Of The Influence Of Financial Liquidity And Leverage On Profitability In Manufacturing Companies Listed On Idx 2015 – 2019

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-05 DOI:10.32832/jharmoni.v1i1.7205

Mu avidayana Mu avidayana, Indupurnahayu Indupurnahayu, Hurriyaturrohman Hurriyaturrohman

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Abstract

The purpose of this study was to determine and analyze the effect of liquidity and financial leverage on profitability by using 5 samples of companies listed on the Indonesia Stock Exchange from 13 populations of Manufacturing Companies in the Automotive Sub-Sector and their Components. Sampling technique (Purposive Sampling). The test method used to determine the effect of the dependent and independent variables is multiple linear regression analysis. The results of this study state that there is a positive and significant effect between Liquidity on Profitability with a value of t arithmetic (2.652) > tta table (2.07961) with a significance level of less than 0.05, namely (0.015 < 0.05). And there is a positive and significant influence between Leverage on profitability. This is evidenced by the value of t count (3.486) > t table (2.07961) with a significance level of less than 0.05, namely (0.002 < 0.05). Meanwhile, simultaneously there is the effect of Liquidity and Leverage on Profitability in Manufacturing Companies in the Automotive Sub-Sector and Its Components listed on the Indonesia Stock Exchange where the significance value of F is 0.008 where the significance value is less than 0.05.

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2015 - 2019年Idx制造业上市公司财务流动性和杠杆对盈利能力的影响分析

本研究的目的是确定和分析流动性和财务杠杆对盈利能力的影响，通过使用5个在印度尼西亚证券交易所上市的公司样本，来自13个汽车子行业及其零部件的制造公司。抽样技术(有目的抽样)。用于确定因变量和自变量影响的检验方法是多元线性回归分析。本研究结果表明，流动性对盈利能力存在正显著的影响，其值为t算术(2.652)，在表(2.07961)中，显著性水平小于0.05，即(0.015 < 0.05)。杠杆对盈利能力有显著的正向影响。t count(3.486) >在表(2.07961)中的值证明了这一点，显著性水平小于0.05，即(0.002 < 0.05)。同时，流动性和杠杆对印度尼西亚证券交易所上市的汽车子行业及其零部件制造公司盈利能力的影响，F的显著性值为0.008，显著性值小于0.05。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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JAKI Jurnal Akuntansi dan Keuangan Indonesia

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48 weeks