PENGARUH LIKUIDITAS, AKTIVITAS, DAN SOLVABILITAS TERHADAP LABA SUB SEKTOR OTOMOTIF PERUSAHAAN DAN KOMPONEN PADA SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA.

Abstract

Management of corporate management is very important to support the
effectiveness and efficiency in running the company's operations on the company's
earnings dimilkinya, and optimal profit / profit company in accordance with what
is expected by the management company. In this research has been conducted
data retrieval on the financial statements that exist in Indonesian securities
securities period 2014 to 2016. This study was conducted on automotive subsector
companies and components in the manufacturing sector, among others, as
follows: PT. Astra International Tbk, PT. Astra Otoparts Tbk, PT. IndoKordsa
Tbk, PT. Goodyear Indonesia Tbk, PT. Gajah Tunggal Tbk, PT. Indomobil Sukses
Internasional Tbk, PT. Indospring Tbk, PT. Multi Prima Sejahtera Tbk, PT.
Multistrada Arah Sarana Tbk, PT. Prima Alloy Steel Universal Tbk, PT. Selamat
Sempurna Tbk. The objective is to be able to find out the Influence of Liquidity
with Current Ratio Indicator (CR), Activity with indicator Total Turnout Assets
(TATO), and Solvabilita with Debt to Equity (DER) to Return on Equity (ROE)
indicator.
The method used in this research is quantitative method. This method is
used to know the results of the analysis that has been done from the influence
between the dependent and independent variables, that is the liquidity variable,
the variable of the Activity, and the Solvency variable as the independent variable
to the Profit / Profit as the dependent variable.
In this research have selected 11 sample company to be studied. Data
analysis technique used is multiple regression analysis, test by using t test for
partially, f test simultaneously, test of kolerasi and test determined by using SPSS
version 22.
From the analysis results can be found independent variable partially
Liquidity with indicator Current Ratio with significance to significance of 0.022
or 2.2% smaller than 0.05 or 5%, variable Activity with indicator Total Asset
Turn Over Significant to Profit with indicator Return On Equity of 0.012 or 1.2%
smaller than 0.05 or 5%, Solvability variable degan indicator Ratio of Debt to
Equity Significant to Profit with Return On Equity indicator of 0.000 or 0.00%
Influence perfect with 0%. While simultaneously independent variables are
Current Ratio, Total Assets Turn Over, and Debt Ratio to Equity Against Return
on Equity. Significant of 0,000 or 0.00% of a very strong and perfect sharpeners
having 0%.

Keywords: Influence of Liquidity, Activity, and Solvency to Profit.