Pengaruh Rasio Likuiditas dan Solvabilitas Terhadap Rasio Profitabilitas Pada PT Solusi Bangun Indonesia Tbk Periode 2011-2020
DOI:
https://doi.org/10.35870/emt.v6i2.623Keywords:
Current Ratio, Debt to Assets Ratio, Return on AssetsAbstract
This study aims to determine the effect of the Liquidity Ratio which is proxied by the Current Ratio (CR) and the Solvency Ratio which is proxied by the Debt to Assets Ratio (DAR) on the Profitability Ratio which is proxied by the Return on Assets (ROA) at PT Solusi Bangun Indonesia Tbk. period 2011-2020. The research method used is quantitative research by looking for causal associative relationships and using classical assumption tests, hypothesis testing (t test and F test), coefficient of determination test, using SPSS version 25 program. The results of the study are Current Ratio partially significant effect and is positively related to Return on Assets. Judging from the results of the partial test (t test), the CR variable with a value of tcount > ttable is 3,448 > 2,365 and a significant value of 0.011 < 0.05. Debt to Asset Ratio partially has a significant and negative effect on Return on Assets. Judging from the partial test (t test), the DAR variable with a value of tcount > ttable is -4.229 > 2.365 and a significant value of 0.004 <0.05. Current Ratio and Debt to Assets Ratio simultaneously have a significant effect on Return on Assets. Judging from the simultaneous test (F test), Fcount > Ftable, which is 38.058 > 4.74 and a significant value of 0.000 <0.05. Based on the coefficient of determination test, the R-Square of 0.916 means that the contribution of the Current Ratio and Debt to Asset Ratio variables to Return on Assets is 91.6% while the remaining 8.4% is influenced by other variables not used in this study.
Downloads
References
Ariani, D., & Bati, B. (2020). Pengaruh Cr, Der Dan Dar Terhadap Roa Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di BEI. Jurnal Manajemen, Ekonomi Sains, 1(2), 10-20.
Astutik, E. F., & Anggraeny, A. N. (2019). Pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) Terhadap Return On Asset (ROA) Pada PT. Indocement Tunggal Prakarsa Tbk Periode 2008-2017. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi), 3(1), 97-111.
Aulia, M., Romli, H., & Marnisah, L. (2020). Pengaruh Current Ratio, Debt Equity Ratio dan Debt to Asset Ratio Terhadap Return On Asset Pada Koperasi di Kota Palembang. Integritas Jurnal Manajemen Profesional (IJMPRO), 1(1), 27-38.
D Harjayanti, D. R., & Pujiati, P. (2020). Current Ratio (CR) Dan Debt to Asset Ratio (DAR) Terhadap Return on Asset (ROA) pada PT Indocement Tunggal Prakarsa Tbk Periode 2009-2018. Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora, 3(1), 56-65.
Kridasusila, A., & Rachmawati, W. (2017). Analisis Pengaruh Current Ratio, Inventory Turn Over Dan Debt to Equity Ratio Pada Perusahaan Otomotif Dan Produk Komponennya Pada Bursa Efek Indonesia (2010–2013). Jurnal Dinamika Sosial Budaya, 18(1), 7-22.
Ningsih, M. (2020). Liquidity and Profitability Ratio Analysis for Measuring The Financial Performance of PT. Bank Bri Syariah 2012-2019 Period. Journal of Research in Business, Economics, and Education, 2(4), 895-907.
Nurwita, N. (2018). Pengaruh Return on Asset (ROA) dan Earning Per Share (EPS) Terhadap Harga Saham PT Indofood Sukses Makmur Tbk. Jurnal Disrupsi Bisnis, 1(1).
Nurwita, N. (2020). PEngaruh Current Ratio (CR) Terhadap Retun on Asset (ROA) PADA PT Indocement Tunggal Prakarsa tBK Periode 2011-2019. Jurnal Inovasi Penelitian, 1(7), 1335-1340.
Priyanto, A. A., Yanuarti, M., Nurwita, N., Ishak, G., & Soepandi, A. (2021). Pengelolaan Posisi Keuangan Dan Efektifitas Kinerja Keuangan Dalam Pemenuhan Kebutuhan Ekonomi. Jurnal Abdimas Tri Dharma Manajemen, 2(1), 67-71.
Rahim, R., Nguyen, P. T., & Shankar, K. (2019). Green Data Science in Cyber Security: Network Security Threat Detection and Prevention Techniques. Opción: Revista de Ciencias Humanas y Sociales, 35(20), 808-822.
Rusnaeni, N., Wartono, T., & Nurwita, N. (2022). Pengaruh Return On Equity Dan Net Profit Margin Terhadap Harga Saham Pada PT. ACe Hardware Indonesia Tbk. Jurnal Arastirma, 2(1), 149-157.
Solihin, D. (2019). Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Asset (ROA) Pada PT Kalbe Farma, Tbk. KREATIF: Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 7(1), 115-122.
Sri Fitri Wahyuni dan Muhammad Shareza Hafiz. 2018. Pengaruh CR, DER dan ROA Terhadap DPR pada Perusahaan Manufaktur di BEI. Jurnal Ekonomi & Ekonomi Syariah, 1(2), 25-42.
Tri Wartono. 2018. Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Asset (studi pada PT Astra Internasional Tbk). Jurnal KREATIF, 6(2), 112-123.
Wardani, W. G. (2021). The Influence Of Rupiah Exchange Rate On Stock Prices At PT Mustika Ratu TBK. Journal of Business, Management, & Accounting, 3(1).
Wita, N. (2018). Analisis Pengaruh CAR, LDR, NIM, dan BOPO Terhadap Pertumbuhan Laba Bank-Bank Umum Pemerintah Periode 2010-2015. Jurnal Mandiri: Ilmu Pengetahuan, Seni, dan Teknologi, 2(1), 43-64.
Yulita M.Gunde, Sri Murni, & Mirah H.Rogi. 2017. Analisis Pengaruh Leverage Terhadap Profitabilita s Pada Perusahaan Manufaktur Sub Industri Food And Beverages yang Terdaftar di BEI (Periode 2012-2015). Jurnal EMBA, 5(3), 4185-4194.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Ahmad Akbar
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
