Analysis of the Effect of Liquidity and Profitability on Financial Performance at PT. Mayora Indah Tbk
Abstract
This study aims to determine and analyze the effect of liquidity and profitability on financial performance at PT Mayora Indah Tbk. This variable is Liquidity which is proxied by Current Ratio, Profitability which is proxied by Return On Assets (ROA) and financial performance which is proxied by Return On Equity (ROE). Data collection techniques are documentation in the form of financial reports. The data analysis performed was multiple linear regression analysis, classical assumption test and basic statistical test using the SPSS program. Based on the results of the data analysis carried out, the obtained multiple linear equation model Ŷ=0.058-0.026X_1+2.235X_2 which means that liquidity partially has a negative and not significant effect on financial performance with a value of 0.249 > 0.05, profitability partially has a positive and significant effect on financial performance with a value of 0.001 <0.05. Simultaneously liquidity and profitability affect financial performance with a value of 0.004 <0.05.
Downloads
References
Niskhoiriyah, N. (2017). Analisis rasio keuangan untuk menilai kinerja keuangan pada PT. Mayora Indah Tbk Periode 2008-2016. IAIN Padangsidimpuan.
Octaviana, M. (2019). Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Kinerja Keuangan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. Kediri: Fakultas Ekonomi.
Ramadhan, S. W. (2022). Pengaruh Profitabilitas, Likuiditas Terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia dengan Kebijakan Deviden Sebagai Variabel Moderasi. Universitas Islam Malang.
Sapitri, E. (2018). Pengaruh Likuiditas dan Profitabilitas terhadap Kebijakan Hutang Perusahaan (Studi pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Daftar Efek Syariah Periode 2012-2016). UIN Raden Intan Lampung.
Saragi, E. F., Oktavianti, O., & Ariyati, Y. (2015). Analisa Rasio Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan PT. Kalbe Farma Tbk. BENING, 2(1), 1–19. https://doi.org/10.33373/bening.v2i1.856
Sugiyono. (2018). Metode Penelitian kuantitatif, Kualitatif, dan R&D. Alfabeta.
Sugiyono. (2019). Metode Penelitian. CV Alfabeta.
Sugiyono, P. D. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. CV. Alfabeta.
Copyright (c) 2023 Ibrahim Ibrahim, Eldi Eldi, Haeruddin Haeruddin
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
