流动性、现金流动和销售增长对企业盈利能力的影响

Stevie Marthin Jordan Timothy Gultom, Fiska Sriwahyuni, Cindy Laura, Ike Rukmana Sari
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引用次数: 0

摘要

本研究旨在确定流动性、现金流和销售增长是否会影响盈利能力。本研究采用定量方法,因果关系和演绎关系。这项研究的对象是20家农业公司。为了获得样本,采用了有目的的抽样技术,使样本数量达到8家公司的标准,期限为6年。使用的数据分析方法有多元线性回归分析、经典假设检验和假设检验。结果表明,2013-2018年期间,流动性、现金流和销售增长对印尼证券交易所上市农业公司的盈利能力有显著影响,但部分流动性对盈利能力有正向影响,现金流和销售增长对盈利能力没有影响。由决定系数检验可知,所研究变量的影响为20.5%,其余受其他未检验变量的影响,即79.5%。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Likuiditas, Cash Flow Dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Perusahaan Pertanian
This study aims to determine whether liquidity, cash flow and sales growth affect profitability. This study uses a quantitative approach, causal and deductive relationsh ips. The population of this research is 20 agricultural companies. To get the sample used purposive sampling technique so that the number of samples that meet the criteria of 8 companies with a period of 6 years. Data analysis methods used are multiple linear regression analysis, classic assumption test and hypothesis test. The results showed that liquidity, cash flow and sales growth had a significant effect on profitability of agricultural companies listed on the Indonesia Stock Exchange in the 2013-2018 period, but partially liquidity had a positive effect on profitability, cash flow and sales growth did not affect profitability. Based on the coefficient of determination test, it can be seen the influence of the studied variables is 20.5%, the rest is influenced by other variables not examined, that is, 79.5%.
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