Aaidah, Rr Nisriina Putri (2025) PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN FIRM SIZE TERHADAP PROFITABILITAS (Studi Pada Sub Sektor Consumer Service dan Apparel and Luxury Goods yang Tercatat di Bursa Efek Indonesia pada Tahun 2019-2023). S1 thesis, Universitas Mercu Buana.
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Abstract
Profitability is a key indicator of a company's financial performance; however, in recent years, companies in the Consumer Service and Apparel and Luxury Goods sub-sectors listed on the Indonesia Stock Exchange have experienced a decline in average Return on Assets (ROA) despite overall sales growth. This trend is suspected to be influenced by internal fundamental factors, particularly financial ratios. This study aims to analyze the effect of liquidity (Current Ratio), solvency (Debt to Equity Ratio), activity (Total Asset Turnover), and firm size on profitability (Return on Assets) using a quantitative method with a causal approach. The research was conducted on 6 selected companies out of 73 listed during 2019–2023, using panel data regression analysis with the help of EViews software. The findings show that financial ratios have a significant but varying influence on profitability: liquidity and solvency reflect the company’s ability to meet obligations and its capital structure, while activity and firm size relate to operational efficiency. These insights are valuable for corporate financial strategy development and provide essential information for investors and stakeholders in evaluating company performance before making investment decisions. Keywords: liquidity, solvency, activity, firm size, profitability, Consumer Service, Apparel and Luxury Goods Profitabilitas merupakan indikator utama keberhasilan kinerja keuangan perusahaan, namun beberapa tahun terakhir perusahaan pada sub sektor Consumer Service serta Apparel and Luxury Goods di Bursa Efek Indonesia mengalami penurunan rata-rata Return on Assets (ROA) meskipun penjualan tumbuh, yang diduga dipengaruhi oleh faktor-faktor fundamental internal seperti rasio keuangan. Penelitian ini bertujuan menganalisis pengaruh likuiditas (Current Ratio), solvabilitas (Debt to Equity Ratio), aktivitas (Total Asset Turnover), dan ukuran perusahaan (Firm Size) terhadap ROA menggunakan metode kuantitatif dengan pendekatan kausal terhadap 6 perusahaan terpilih dari 73 perusahaan selama 2019– 2023, dengan analisis regresi data panel melalui software Eviews 13. Hasil penelitian menunjukkan bahwa rasio keuangan memiliki pengaruh signifikan namun bervariasi terhadap profitabilitas, di mana likuiditas dan solvabilitas mencerminkan kemampuan memenuhi kewajiban dan struktur modal, sementara aktivitas dan ukuran perusahaan berkaitan dengan efisiensi operasional, yang implikasinya penting bagi strategi manajemen dan pertimbangan investor. Kata Kunci: Likuiditas, Solvabilitas, Aktivitas, Ukuran Perusahaan, Profitabilitas, Consumer Service, Apparel And Luxury Goods
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