Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia

Abstract

Projected liquidity ratio Current ratio and projected solvency Debt to Total Assets to profitability projected with the company's Return On Assets transferred on the Indonesia Stock Exchange in 2010-2014. The population of this research is 4 mining sector companies. Purposive sample 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 the liquidity projected by the Current Ratio had a positive and insignificant effect on the profitability of the projected Return on Assets, the solvency of the projected Debt with a negative Total Asset and not significantly on the profitability of the projected Return on Assets. The coefficient of determination of 28.9% means that the liquidity and solvency variables are able to explain the profitability variable of 28.9% and the remaining 71.1% is included by other factors not included in the study.