PENGARUH MODAL KERJA, AKTIVITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS (Pada Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011-2015)

Abstract

ABSTRACT

This research was aimed to investigate the influence of working capital, activity, liquidity and solvability to profitability in the cosmetics company at Bursa Efek Indonesia (BEI) year period 2011-2015. The population of this research is every cosmetics company enlisted in the BEI at the year period 2011-2015. The samples were obtained by using the purposive sampling method until only 5 companies were qualified as samples. This research used secondary data and multiple regression analysis method. 

The result of this research shows that the variable of working capital has positive and insignificant effect to the profitability, the variable of activity has positive and siginificant effect to the profitability,  the variable of liquidity has positive and insiginificant effect to the profitability, the variable of solvability has negative and insignificant effect to the profitability. Simultaneously variable working capital, activity, liquidity and solvability to profitability have insignificant influence on profitability.

 

Keywords: working capital, activity, Liquidity, Solvability, Profitability