PENGARUH TINGKAT PENDAPATAN, RASIO LIKUIDITAS, RASIO AKTIVITAS, TERHADAP PROFITABILITAS

Abstract

ABSTRACT

This study aims to find out how the effect of Income Levels, Liquidity Ratios, Activity Ratios on the Profitability of Automotive Companies listed on the Indonesia Stock Exchange for the 2014-2018 period both partially and simultaneously. The population in this study were automotive companies listed on the IDX, which amounted to 6 automotive companies that were taken using purposive sampling technique, namely the selection of samples according to certain criteria. The method used is the documentation method, namely by studying and using annual reports obtained from the IDX. The variables in this study are income, liquidity ratio, activity ratio, while the dependent variable is the return of equity. The method of data analysis in this study used multiple linear regression, classical assumption test. Based on the results of the analysis for four years the research period proved partially the activity ratio had a positive effect on profitability, while the income level variable, the liquidity ratio did not affect profitability. Simultaneously the level of income, liquidity ratio, activity ratio together have a significant effect on profitability.

Keywords: Income Level, Liquidity Ratio, Activity Ratio, Profitability