Pengaruh Likuiditas terhadap Profitabilitas pada PT Astra Otoparts Tbk

Julinta Paulina

Abstract


As a source of information, financial reports must be delivered fairly, transparently, easily understood and can be compared to the previous year. One way to find out the financial performance of PT Astra Otoparts TBK can be done by analyzing its financial statements. The data analysis technique used is trend analysis, which uses regression analysis according to the time of year, where each year is divided into four quarters and the number of years is from 2004 to 2011. In this study it is easy to use regression formulas to determine each relationship each variable x against y. In analyzing the data carried out with the help of the SPSS Version 17.0 computer program for Windows. In addition, in this study also used several analytical tools or financial ratios that fit the needs of the company as a tool to measure the financial of PT. Astra Otoparts Tbk from 2004 to 2011. Based on calculations using SPSS in the Summary Model shows that the CR variable does not affect ROA at PT. Astra Otoparts Tbk for 2011-2015. There is a difference in influence with an R value of 0.125 (between -1 and +1) and also the value of R squared of 0.016, which means that ROA is allocated by CR by 1.6% while 98.4% by other variables not included in in the regression model in this study. Thus the hypothesis is rejected.

Full Text:

PDF

References


Bambang Riyanto, Dasar-dasar Pembelanjaan Perusahaan, Edisi Keempat, Yogyakarta: BPFE, 2000.

Hartono, Analisis Pengaruh Tekanan Ketaatan Terhadap Judgement Auditor Jurnal Akuntansi dan

Manajemen Volume 3, Jakarta: Erlangga, 2001.

Henry, Simamora, Basis Pengambilan Keputusan Bisnis, Jakarta: Salemba Empat, 2000.

Husman, Dasar-dasar Akuntansi Keuangan, Edisi Keempat, Jakarta: Salemba Empat, 2000.

Home, Manajemen Keuangan, Edisi Ketiga, Yogyakarta: BPFE, 1991

Jaka Wasana, Kirbiandoko (Penerjemah), Manajemen Keuangan, Edisi Kedelapan, Jakarta: Erlangga, 1992

Rudianto, Pengantar Akuntansi Konsep dan Teknik Penyusunan Laporan Keuangan, Jakarta: Erlangga, 2012.

S. Munawir, Analisa Laporan Keuangan, Edisi Keempat, Yogyakarta: Liberty, 1979.

Sofyan, Syarif Harahap, Sistem Pengawasan Manajemen, Jakarta: Quantum, 2001.

Sutrisno, Manajemen Keuangan Teori Konsep & Aplikasi, Yogyakarta: Ekonisia, 2009.

Wild John, K.R. Subramanyam, Robert F. Halsey, Analisis Laporan Keuangan, Edisi Kedelapan, Buku Kesatu, Alih Bahasa: Yanivi dan Nurwahyu, Jakarta: Salemba Empat, 2005.


Refbacks

  • There are currently no refbacks.