PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO MANAJEMEN AKTIVA TERHADAP PERTUMBUHAN LABA PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNAN
Abstract
The purpose of this study is to determine the impcat of the debt to equity ratio, total asset turnover and current ratio on profit growth in the property, real estate and building construction sectors listed on the IDX for the 2016-2019 period. The data used in this study is secondary data obtained from financial reports and downloaded through the IDX's official website, www.idx.co.id. The study uses a purposive sampling technique. is The multiple linear regression analysis used to test the hypothesis. The results of this study indicate that the variables Debt to Equity Ratio, Total Asset Turnover, and Current Ratio simultaneously and partially have no impact on Profit Growth.
References
Ananda. (2022, February 24). Rasio Solvabilitas: Pengertian, Jenis, dan Rumus Penghitungan. Retrieved December 29, 2022, from Gramedia Blog: https://www.gramedia.com/literasi/pengertian-rasio-solvabilitas/
Ayem, S., Wahyuni, T., & Suyanto. (2017). Pengaruh Quick Ratio, Debt to Equity Ratio, Inventory Turnover, dan Net Profit Margin Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011 – 2015. Akuntansi Dewantara, 7. Retrieved from https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/1497
Aziz. (2020, April 24). Laba ASRI Tahun 2019 Tumbuh 4%. Retrieved December 14, 2022, from Pasar Dana: https://pasardana.id/news/2020/4/24/laba-asri-tahun-2019-tumbuh-4/
Elsa, C., Munthe, C., Naibaho, J., & Malau, Y. N. (2019, Juni 12). Analisis Pengaruh Ukuran Perusahaan, Net Profit Margin, Debt to Equity Ratio, dan Perputaran Piutang Terhadap Pertumbuhan laba pada PT.Sirma Pratama Nusa 2014-2017. Jurnal Mutiara Akuntansi, 26. Retrieved from http://e-journal.sari-mutiara.ac.id/index.php/JMA/article/view/671/664
Estininghadi, S. (2019). Pengaruh Current Ratio , Debt Equity Ratio, Total Assets Turn Over Dan Net Profit Margin Terhadap Pertumbuhan Laba. STIE Dewantara, 8. Retrieved from https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/355/235
Ni Made Ridya Ardyanti, I Wayan Sukadana, Gregorius Paulus Tahu (2022). Pengaruh current ratio, debt to equity ratio dan total asat turnover terhadap perumbuhan laba pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesai tahun 2015-2019. Https://e-Journal.unmas.ac.id/index.php/emas/article/view/4290
KlikPajak. (2022, September 23). Pengertian Laba Akuntansi beserta Jenisnya. Retrieved December 24, 2022, from KlikPajak: https://klikpajak.id/blog/pengertian-laba-akuntansi-beserta-jenisnya/
Kunjana, G. (2018, April 5). Surya Internusa Bukukan Laba Bersih Rp 1,18 Triliun. Retrieved December 14, 2022, from Investor: https://investor.id/market-and-corporate/surya-internusa-bukukan-laba-bersih-rp-118-triliun
Martini, R. S., & Siddi, P. (2021). Pengaruh return on assets, debt to equity ratio, total assets turnover, net profit margin,dan kepemilikan manajerialterhadap pertumbuhan laba. Akuntabel, 8. Retrieved from https://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/8741/1192
Maryati, I., & Mulya, A. A. (2019, Februari 1). Pengaruh Quick Ratio, Debt to Total Asset, Total Asset Turnover, dan Sales Growth Terhadap Pertumbuhan Laba Fakultas Ekonomi Dan Bisnis Universitas Budi Luhur. Jurnal Online Mahasiswa Program Studi Akuntansi, 8. Retrieved from https://jom.fe.budiluhur.ac.id/index.php/jma/article/view/224/178
Nabhani, A. (2019, Maret 11). Laba Lippo Cikarang Melesat Tajam 503%. Retrieved December 14, 2022, from Neraca: https://www.neraca.co.id/article/114027/laba-lippo-cikarang-melesat-tajam-503
Pasopati, G. (2017, Januari 30). PTPP Raup Laba Bersih Rp1,15 Triliun pada 2016. Retrieved December 14, 2022, from CNN Indonesia: https://www.cnnindonesia.com/ekonomi/20170130121700-92-189974/ptpp-raup-laba-bersih-rp115-triliun-pada-2016
Petra, B. A., Apriyanti, N., Nesvianti, & Yulia, Y. (2020, Februari 9). Pengaruh Ukuran Perusahaan, Current Ratiodan Perputaran Persediaan terhadap Pertumbuhan Laba. JURNAL ONLINE INSAN AKUNTAN, 18. Retrieved from http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1438
Pradana, M. (2022, 6 Desember). Current Ratio (Rasio Lancar): Pengertian, Rumus, Cara Menghitung. Retrieved from Investbro: https://investbro.id/current-ratio/
Riyandi, S. (2018, Februari 19). Sepanjang 2017, Modernland Raup Laba Bersih Rp 614,77 Miliar. Retrieved December 14, 2022, from Jawa Pos: https://www.jawapos.com/ekonomi/finance/19/02/2018/sepanjang-2017-modernland-raup-laba-bersih-rp-61477-miliar/
Riyandi, V. (2022, June 14). Total Asset Turnover: Pengertian, Fungsi, dan Rumus Perhitunganya. Retrieved November 17, 2022, from Landx: https://landx.id/blog/pengertian-total-asset-turnover-fungsi-dan-rumusnya-landx/
Sari, L., & Wuryanti, L. (2017, Juni 1). Pengaruh Working Capital To Total Assets, Debt To Equity Ratio, Total Asset Turnover. Jurnal Riset Akuntansi dan Manjemen, 11. Retrieved from https://www.ejurnalmalahayati.ac.id/index.php/risetekonomi/article/viewFile/2133/1345
Shinta Estininghadi(2019). Pengaruh Current Ratio , Debt Equity Ratio, Total Assets Turn Over Dan Net Profit Margin Terhadap Pertumbuhan Laba. ISSN 2654-4326 (online)
Suciana, C., & Hayati, N. (2021, Oktober 1). Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019). Jurnal Manajemen dan Akuntansi, 14. Retrieved from http://journal.stiei-kayutangi-bjm.ac.id/index.php/jma/article/view/765
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Penerbit Alfabeta. Retrieved January 25, 2023, from https://www.scribd.com/embeds/391327717/content?start_page=1&view_mode=scroll&access_key=key-fFexxf7r1bzEfWu3HKwf
Suhartono Suhartono, Indry Sinthya dewi Silaban, Lukman Hakim, Vera Agustina Yanti, Taat Kuspriyono (2022). Pengaruh current ratio terhadap pertumbuhan laba pada PT Astra International. Jurnal manajemen dan akademi bina sarana informatika.vol 20 , No 2 (2022)
Susyana, F. I., & Nugraha, N. M. (2021). Pengaruh Net Profit Margin, Return On Assets dan Current Ratio Terhadap Pertumbuhan Laba. Jurnal Ekonomi Manajemen Perbankan, 10. Retrieved December 4, 2022, from http://jurnal.usbypkp.ac.id/index.php/jemper/article/view/568/pdf
Suyono, Yusrizal, & Solekhatun, S. (2019). The Analysis of The Influence of Current Ratio, Total Debt to Equity Ratio, Inventory Turnover, Total Asset Turnover, Receivable Turnover And Company Size on Profit Growth in Food and Beverage Companies Listed on Indonesia Stock Exchange. Jurnal Ilmiah Akuntansi, 14. Retrieved from https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/568/435
Copyright (c) 2023 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under