PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PT. WIJAYA KARYA BETON TBK PERIODE 2016-2018

Authors

  • Desy Fitri Cahyani Institut Ilmu Sosial Dan Manajemen STIAMI

Keywords:

Liquidity Ratios, Profitability, Solvency, Financial Performance

Abstract

This research aims to prove whether there is an influence between liquidity, profitability and solvency on the financial performance of PT Wijaya Karya Beton Tbk. The population in this research is secondary data in the form of financial reports of PT Wijaya Karya Beton Tbk, while the research sample used is financial reports for 5 years (2017-2016). The data collection technique used is documentation by collecting data accessed from the Indonesia Stock Exchange website (www.idx.co.id). The results in this study show that partially (T test) Liquidity (X1) has no significant effect on Financial Performance (Y) with a significant value of 0.355 > 0.05 Profitability (X2) has no significant effect on Financial Performance (Y) with a significant value 0.537 > 0.05 and Solvency (X3) has no significant effect on Financial Performance (Y) with a significant value of 0.403 > 0.05. Meanwhile, simultaneously (F test) the liquidity, profitability and solvency variables on the financial performance variable show that they do not have a significant effect with a significant value of 0.304 > 0.05. The result of the determinant coefficient (2) between the independent and dependent variables of 0.942 is positive, which means that the correlation between the variables liquidity (X1), profitability (X2) and solvency (X3) with financial performance (Y) is in the same direction with a percentage value of 94.2 % while the remaining 5.8% is influenced by other factors.

References

Agus S. Irfani. (2020). Manajemen Keuangan Dan Bisnis; Teori dan Aplikasi - Dr. Agus S. Irfani, MBA - Google Books. PT Gramedia Pustaka Utama.

Aldila Septiana (2017). Analisis Laporan Keuangan Konsep Dasar dan Deskripsi Laporan Keuangan - Aldila Septiana, M.Pd - Google Books. Duta Media Publishing

Andriyani Ima. (2015). Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 13 (2), 344–358

Aria & Ines. (2017). Analisis Rasio Likuiditas, Solvabilitas dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pada Perusahaan PT Fast Food Indonesia, Tbk Tahun 2013-2017. J. Madani, 2 (2), 248–257

Astutik, Retnosari, Nilasari & Hutajulu. (2017) Analisis Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabiltas Terhadap Kinerja Keuangan Perusahaan Manufaktur. Prosiding Seminar Nasional Dan Callfor Papers Fakultas Ekonomi Universitas Tidar.

Sofyan. (2020). Jurnal ekonomi, manajemen, bisnis dan sosial. Jurnal Ekonomi, Manajemen, Bisnis Dan Sosial Available, 1(46), 34–39.

Bernardin, Deden Edwar Yokeu dan Dewi Ikhtiar Pebryyanti. 2016. Nilai Harga Saham yang Dipengaruhi oleh Laba Bersih dan Ukuran Perusahaan. Universitas BSI Bandung. Ecodemica, Vol. IV No.1 April 2016. ISSN: 2355-0295

Darmadji, Tjiptono dan Fakhruddin. 2012. Pasar Modal Indonesia. Jakarta: Salemba Empat

Ernawati, F., & Suwitho, S. (2015). Pengaruh Biaya Operasional Terhadap Laba Bersih Dengan Perputaran Persediaan Sebagai Variabel Pemoderasi. Jurnal Ilmu dan Riset Manajemen (JIRM), 4(9).

Fahmi, L. Z., & Kurnia, K. (2017). Pengaruh struktur aktiva, ukuran perusahaan, dan likuiditas terhadap struktur modal. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(2).

Henry Simamora, 2000. Akuntansi Keuangan Menengah. Yogyakarta Houston, B. (2010). Dasar-dasar Manajemen keuangan. Penerbit Salemba

Suwartini, & Sumiyati. (2017). Produk Kreatif dan Kewirausahaan Akuntansi dan Keuangan Lembaga SMK/MAK ... - Suwartini, S.Pd. dan Sumiyati, S.Pd., M.M. - Google Books. PT Gramedia Widiyasarana Indonesia.

Trianto, A. (2017). Analisis Laporan Keuangan Sebagai Alat Untuk Menilai Kinerja Keuangan Perusahaan Pada Pt. Bukit Asam (Persero) Tbk Tanjung Enim. 8(03).

Wibawa, E. S., & Wahyuning, S. (2020). Belajar Mula Dasar Akuntansi - Eka Satria Wibawa, S.Kom., M.Si., Sri Wahyuning, S.Kom., M.Si. - Google Books. CV Budi Utama

Downloads

Published

2018-03-21

Issue

Vol. 5 No. 1: Februari 2018

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Please find the rights and licenses in Prosiding Seminar STIAMI By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.

  1. License

The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.

2. Author(s)' Warranties

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User Rights

Prosiding Seminar STIAMI spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Prosiding Seminar STIAMI permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Prosiding Seminar STIAMI on distributing works in the journal and other media of publications.

4. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Prosiding Seminar STIAMI will not be held liable for anything that may arise due to the author(s) internal dispute. Prosiding Seminar STIAMI will only communicate with the corresponding author.

5. Miscellaneous

Prosiding Seminar STIAMI will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Prosiding Seminar STIAMI editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

 

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.