Pengaruh Rasio Likuiditas, Rasio Leverage, dan Rasio Aktivitas terhadap Pertumbuhan Laba pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
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Penelitian ini bertujuan untuk pengaruh rasio likuiditas, rasio leverage, dan rasio aktivitas terhadap pertumbuhan laba. populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan sampel penelitian berjumlah 10 erusahaan manufaktur sub sektor makanan dan minuman yang diperoleh dengan teknik purposive sampling. Metode analisis yang digunakan adalah metode analisis regresi linear berganda yang dilakukan dengan SPSS 24. Penelitian ini menggunakan data pertahunnya pada periode 2015-2019 pada setiap variabel penelitian. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh negatif dan tidak signifikan terhadap Pertumbuhan Laba pada sub sektor makanan dan minuman di Bursa Efek Indonesia periode 2015 sampai dengan 2019 Leverage berpengaruh negatif dan tidak signifikan terhadap Pertumbuhan Laba pada sub sektor makanan dan minuman di Bursa Efek Indonesia periode 2015 sampai dengan 2019. Aktivitas berpengaruh positif dan tidak signifikan terhadap Pertumbuhan Laba pada sub sektor makanan dan minuman di Bursa Efek Indonesia periode 2015 sampai dengan 2019. Rasio Likuiditas, Leverage, dan Aktivitas secara bersama-sama tidak berpengaruh signifikan terhadap Pertumbuhan Laba pada sub sektor makanan dan minuman di Bursa Efek Indonesia periode 2015 sampai dengan 2019
Kata Kunci: Likuiditas, Leverage, Aktivitas, Pertumbuhan Laba.
Abstract
This study aims to influence the liquidity ratio, leverage ratio, and activity ratio to profit growth. the population in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange and the research sample amounted to 10 food and beverage sub-sector manufacturing companies obtained by purposive sampling technique. The analysis method used is a multiple linear regression analysis method performed with SPSS 24. This study used annual data in the 2015-2019 period on each research variable. The results of this study show that liquidity has a negative and insignificant effect on Profit Growth in the food and beverage sub-sector on the Indonesia Stock Exchange for the period 2015 to 2019 Leverage has a negative and insignificant effect on Profit Growth in the food and beverage sub-sector on the Indonesia Stock Exchange for the period 2015 to 2019. The activity had a positive and insignificant effect on profit growth in the food and beverage sub-sector on the Indonesia Stock Exchange for the period 2015 to 2019. Liquidity, Leverage, and Activity Ratios together have no significant effect on Profit Growth in the food and beverage sub-sector on the Indonesia Stock Exchange for the period 2015 to 2019
Keywords: Liquidity, Leverage, Activity, Profit Growth
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DOI: https://doi.org/10.37531/mirai.v7i2.2285
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