Published: 2023-12-01

Pengaruh Rasio Likuiditas Dan Ukuran Perusahaan Terhadap Laba Bersih Pada Pt Astra Internasional Tbk

DOI: 10.35870/jemsi.v9i6.1720

lisdawati, Endang Nurita
  • lisdawati: Universitas Pamulang ROR
  • Endang Nurita: Universitas Pamulang ROR
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Abstract

Tujuan Penelitian untuk mengetahui apakah ada nya pengaruh variabel Likuiditas dan ukuran perusahaan terhadapn laba bersih pada PT ASTRA Internasional Tbk baik secara simultan maupun secara parsial tiap variabel bebas nya dengan variabel terikat nya. Penelitian dilakukan dengan menggunakan metode kuantitatif. Populasi pada penelitian ini adalah laporan keuangan PT Astra Internasional Tbk, sampel yang digunakan dalam penelitian ini yaitu laporan neraca dan laba rugi PT Astra Internasional Tbk periode 2011-2020. Metode yang digunakan adalah statistik deskriptif, regresi linear berganda, uji asumsi klasik, uji hipotesis dan uji koefisien determinasi dengan menggunakan program SPSS versi 26. Hasil penelitian ini adalah Current Ratio berpengaruh terhadap Laba Bersih dimana nilai thitung |2,885| > ttabel sebesar 2,365. Dengan nilai signifikan 0,023 < 0,05. Ukuran Perusahaan tidak berpengaruh terhadap Laba Bersih dimana thitung -0,820 < nilai ttabel 2,365. Dengan nilai signifikan 0,439 > 0,05. Current Ratio dan Size secara simultan berpengaruh signifikan terhadap Laba Bersih dimana nilai Fhitung 20,233 > nilai Ftabel 4,459. Dengan nilai signifikan 0,001 < 0,05.

Keywords

Likuiditas, Ukuran Perusahaan, Laba Bersih

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How to Cite

lisdawati, & Endang Nurita. (2023). Pengaruh Rasio Likuiditas Dan Ukuran Perusahaan Terhadap Laba Bersih Pada Pt Astra Internasional Tbk. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(6), 2659-2667. https://doi.org/10.35870/jemsi.v9i6.1720
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 6 (2023)

  • Section: Articles

  • Published: 2023-12-01

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