Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2010-2014

Abstract

This study aims to determine the effect of the projected liquidity ratio Current Ratio and solvency projected Debt to Total Assets on profitability projected with Return On Asset mining companies listed on the Indonesia Stock Exchange in 2010-2014. The population of this research is 4 mining sector companies. Purposive sampling is used as a sampling technique and 4 selected companies meet the criteria to be used as research samples. This study uses secondary data and multiple linear regression analysis. The results showed that projected liquidity Current Ratio has a positive and not significant effect on projected profitability Return On Assets, solvency projected Debt to Total Asset has a negative and not significant effect on projected profitability Return on Assets. The coefficient of determination is 28.9%, this means that the variables of liquidity and solvency are able to explain the variable profitability of 28.9% and the remaining 71.1% is explained by other factors not included in the study.