ANALISIS  LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS  DALAM  MENINGKATKAN PROFITABILITAS PADA  PT WIJAYA KARYA, TBK YANG TERDAFTAR DI  BURSA EFEK INDONESIA PERIODE 2018-2022

Yosefin BR Tobing; Christine D Nainggolan; Lenny Dermawan Sembiring

Yosefin BR Tobing Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Christine D Nainggolan Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Lenny Dermawan Sembiring Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Abstrak

The objectives of the research are: 1. To determine the picture of liquidity, asset structure, profitability and company value. 2. To find out the factors that cause the company value to decline at PT Merck Indonesia, Tbk which is listed on the Indonesia Stock Exchange.This study was conducted using qualitative descriptive analysis techniques and inductive analysis techniques. The source of data used in this study is secondary data. Data collection techniques used in this study are documentation techniques.The results of this study can be concluded as follows: 1. The average value of liquidity has increased every year. 2. The asset structure fluctuates and tends to increase. 3. Profitability fluctuates and tends to increase. 4. Company value fluctuates and tends to decrease. 5. The factors that cause the company value to decrease are current assets, current liabilities, total assets, sales and net profit after tax.The results of this study suggest that the companies should pay deb right at maturity so as to increase the value of the company and use assets optimally so that there is no buildup in assets. And companies should innovate on products to increase profits that will attract investors.

Referensi

Brigham, F.E. and Houston, F.J. (2010) Dasar-dasar Manajemen Keuangan. Jakarta: Salemba Empat.
Hery (2015) Analisis Laporan Keuangan. Center For Academic Publishing Service.
Horne, J. c. Van and Wachowicz, J.M. (2012) Prinsip-Prinsip Manajemen Keuangan. Jakarta: Salemba Empat.
Ikhsan, A. et al. (2016) Teori Akuntansi. Medan: Madenatera.
Ikhsan, A. et al. (2018) Analisa Laporan Keuangan. Medan: Madenatera.
Kasmir (2015) Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Kurniawan, R. et al. (2019) ‘Analisis Likuiditas, Solvabilitas dan Aktiviitas Dalam Mengendalikan profitabilitas Pada PT Indomobil Sukses Internasional, Tbk yang Terdaftar di Bursa Efek Indonesia’, Jurnal Akuntansi [Preprint]. Available at: https://mail.financial.ac.id/index.p hp/financial/article/view/89.
Pandapotan, J. and Lastiningsih, N. (2020) ‘The Effect of Capital Structure,Liquidity, and Company Size towards Profitability’, Journal of Economics and Behavioral Studies [Preprint]. Available at: https://ojs.amhinternational.com/i ndex.php/jebs/article/view/3060.
Parlina, D.N. et al. (2023) Analisis Rasio Keuangan Sebagai Salah Satu Alat Ukur Kinerja Keuangan. Sulawesi Selatan: CV. Ruang Tentor.
Prabowo, A. (2023) ‘Pengaruh Likuiditas, Solvabilitas, Ukuran, Pertumbuhan, Aktivitas, dan Manajemen Modal terhadap Profitabilitas Perusahaan’, Journal of Economics, Finance, and Social Science Review [Preprint]. Available at: https://journal.epistemikpress.id/i ndex.php/JEFSOR/article/view/18 5 /121.
Rahmah, M.A. et al. (2019) ‘Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas Pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia periode 2012-2014’, Jurusan Manajemen [Preprint]. Available at: https://ejournal.undiksha.ac.id/ind ex.php/JMI/article/view/38317/19 0 28.
Robi’ah, A.M. and Ardini, L. (2022) ‘Pengaruh Rasio Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas’, Jurnal Ilmu dan Riset Akuntansi [Preprint]. Available at: http://jurnalmahasiswa.stiesia.ac.i d/index.php/jira/article/view/4910/ 4922.
Rudianto (2012) Pengantar Akuntansi Konsep & Teknik Penyusunan Laporan Keuangan. Jakarta: Erlangga.
Sari, R.M.N.M. et al. (2020) ‘Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia’, Jurnal Akuntansi Profesi [Preprint]. Available at: https://ejournal.undiksha.ac.id/ind ex.php/JAP/article/view/29248/17 089.
Setiawan, F.A. and Suwaidi, A.R. (2022) ‘Pengaruh Rasio Likuiditas, Aktivitas, dan Leverage Terhadap Profitabilitas dengan Firm Size Sebagai Variabel Moderasi’, Jurnal Riset dan Konseptual [Preprint]. Available at: https://jurnal.unublitar.ac.id/index. php/briliant/article/view/1035.
Silitonga, P.H. et al. (2020) Dasar- dasar Analisa Laporan Keuangan. Jawa Barat: Widina Bhakti Persada Bandung.
Suhendra (2020) Pengantar Akuntansi. Indramayu: CV. Adanu Abitama.