PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS PADA PT. PRIMARINDO ASIA INFRASTRUCTURE TBK

  • safira nurlita STIE BIMA
  • Aliah Pratiwi
Abstract Views: 2055 times
PDF Downloads: 5121 times
Keywords: Short-Term Debt (STDE), Prorietary Ratio (PR), Return on Equity (ROE)

Abstract

This study aims to determine the effect of liabilities and equity on profitability. Indicators to measure profitability use Return on Equity (ROE), while liabilities use the ratio of short-term debt to equity (STDE) and shareholder equity using the ratio of prorietary ratio  (PR). this research was conducted at PT. Primarindo Asia infrastructure, tbk. This type of research is associative research. The sampling technique used is a non probability sampling technique that is purposive sampling, with the sample used is for 8 years. The analysis technique used in this study is the classic assumption test and multiple regression analysis. Based on the results of the regression analysis shows short-term liabilities, and capital alone has no influence on profitability either partially or simultaneously.

Downloads

Download data is not yet available.

References

Brigham, E.F. & Houston, J.F. 2014. Dasar-dasar Manajemen Keuangan Terjemahan Yulianto, A.A. 2014 (P.A.Ratnaningrum , Ed.) Edisi Sebelas. (Buku 2). Jakarta:erlangga

Irton. 2009. Buku Pegangan Akuntansi. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.

Kasmir. 2008. Bank Dan Lembaga Keuangan Lainnya. Jakarta: Raja Grafindo Persada.

L Ayu, R. 2013. Analisis pengaruh pendanaan dari luar perusahaan dan modal sendiri terhadap profitabilitas pada perusahaan Automotive and components yang Go Public di Bursa Efek Indonesia. Jurnal akutansi AKUNESA Vol. 1 No. 2

Nadeem, M Et All. 2015. The Effect Leverage On Financial Health Of The Firm: a Study From Cement Industry Of Pakistan. Industrial Engineering Letters Volume 5 (5): 123-126

Prihadi, T. 2010. Analisis Laporan Keuangan : Teori Dan Aplikasi. Jakarta Pusat: PPM.

Praktito, H., 2019. Pendidikan, Bisnis, Dan Manajemen Menyongsong Era Society 5.0. Cetakan Pertama, Malang:baskara Media.

Riyanto, B. 2015. Dasar-dasar Pembelanjaan Perusahaan. Cetakan Keempat Belas. Yogyakarta: BPFE.

Rudianto, B. 2012. Pengantar Akutansi: Konsep Dan Teknik Penulisan Laporan Keuangan. Jakarta: Erlangga.

Sari,S,S. 2014. Pengaruh pendanaan dari luar perusahaan dan modal sendiri terhadap profitabilitas pada perusahaan property and real estate yang terdaftar di BEI. Jurnal akutansi Vol. 2 No. 1

Syamrin, L.M. 2014. Pengantar Akutansi: Mudah Membuat Jurnal Dengan Pendekatan Siklus Transaksi. Depok: PT. Rajagrafindo Persada

Sudana, I.M. 2015. Manajemen Keuangan Perusahaan: Teori Dan Praktik ( N.I.Sallama, Ed). Jakarta: Erlangga.

Thailab, M.K. 2014. Agency theory, capital structure on profitability of energy american firms. International journal of bussines and management invention volume 3 (12):54-61.

Vatavu, S. 2015. The Impact Of Capital Structure On Financial Performance In Romanian Listed Company. Procedia Economics And Finance, 2015 (32): 1314-1322.

Yani, F.D. 2016. Hutang Jangka Panjang Dan Profitabilitas Di Bank Syariah : Studi Pada PT Bank Muamalat Indonesia. Jurnal Manajemen Strategi Bisnis Dan Kewirausahaan, 2016 10(1): 52-63
Published
2020-12-18
How to Cite
nurlita, safira, & Pratiwi, A. (2020). PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS PADA PT. PRIMARINDO ASIA INFRASTRUCTURE TBK. Jurnal Bisnis Terapan, 4(2), 123 - 132. https://doi.org/10.24123/jbt.v4i2.2830