Pengaruh Pertumbuhan Penjualan Dan Likuiditas Terhadap Profitabilitas (Pada Perusahaan Consumer Goods yang Terdaftar Pada BEI Tahun 2006-2011)
DOI:
https://doi.org/10.32832/jm-uika.v6i1.17Keywords:
Sales growth, liquidity, ProfitabilityAbstract
This research aims to analyze whether or not the variables of sales growth and liquidity have influence to the profitability rate of consumer goods companies in sub sector of foods and baverage department in Indonesia.This research used multiple regression analysis method to find out the effect of independent variables, which are sales growth and liquidity to the profitability rate (ROA) of the company. Data proces using software Eviews 6
The result of this research shows that sales growth variable can influence a positive significant to profitability amounted 4,233436% of consumer goods company, while liquidity variable can affect a negative significant to profitability amounted 0,214522% influence to profitability of consumer goods company especially in sub sector of foods and baverages that enlist in BEI at the year 2006-2011. The research sales growth and liquidity simoultaneously have an influence to profitability of consumer goods are amounted 67,9247%, the rest is 32,0753 influence by another variable that do not conduct in model in this reseach.
References
Arefianto Doddy, 2012, “ EKONOMETRIKA Esensi Dan Aplikasi Dengan Menggunakan EVIEWS ”, Erlangga. Bursa Efek Indonesia 2013, Laporan Keuangan Emiten, diakses pada 21 April 2013 dari http://www.idx.co.id/
Darsono,2009, “Manajemen Keuangan Pendekatan Praktis”. Cetakan 1. Nusantara Consulting, Jakarta.
Fahmi,2012, “Analisa Kinerja Keuangan”, Cetakan kesatu,Alfabeta, Bandung.
Ghozali, Imam. 2006. “Aplikasi Analisis Multivariate Dengan Program SPSS”. Cetakan Keempat : Universitas Diponegoro.
Gujarati N Damodar, 2006, “ Dasar-dasar Ekonometrika Jilid 2 “. Edisi Ketiga, Erlangga.
Hanafi, Mamduh. 2008. “Manajemen Keuangan”. Edisi 1. BPFE. Yogyakarta. Hapsari Ayu, 2007, “Analisis Rasio KeuanganUntuk Memprediksi Pertumbuhan Laba”, Tesis Universitas Diponogoro, Semarang
Harmozo,2009, “Manajemen Keuangan,Berbasis Balanced Scorecard Pendekaan teori,kasus, riset”. Cetakan 1, Edisi 1, Bumiaksara ,Jakarta
Horne, Van, James C. 1998. Prinsip-prinsip Manajemen Keuangan. Buku Dua. Edisi ke-9. Salemba Empat. Jakarta.
Insaini Dwi Yunita, 2011, “Pengaruh Likuiditas Dan Profitabilitas Terhadap Struktur Modal Persuhaan Consumer Goods Yang Go Public Di Bursa Efek Indonesia”, Tesis, Pasca Sarja Universita Norotama, Surabaya
Kasmir, 2010, “Analisa Laporan Keuangan”, Edis Ketiga, Rajawali Pres, Jakarta.
Meythi, En Kwan dan Rusli Linda, 2011, “Pengaruh Likuiditas dan Profitabilitas Terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia”, Jurnal Bisnis Manajemen dan Ekonomi, Volume 10, No. 2, Mei 2011, hal. 2671-2684 ISSN: 1693-8305.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).