PENGARUH RASIO LANCAR DAN RASIO HUTANG TERHADAP PROFITABILITAS PADA INDUSTRI TELEKOMUNIKASI YANG LISTING DI BURSA EFEK INDONESIA

Penulis

  • Hamid Halin Indo Global Mandiri University

DOI:

https://doi.org/10.36982/jiegmk.v7i1.167

Abstrak

This study aims to determine the effect of the current ratio and debt ratio to profitability in the Telecommunications Industry Listed in Indonesia Stock Exchange. Further research using this term to the current ratio variable current ratio and debt-to-equity ratio / DER for variable rate debt and variable profitability using proxy return on equity / ROE. There were three (3) the company's largest telecom operator in Indonesia in terms of total assets and total revenues and the observation period 2011-2015. The data used is secondary data obtained from the financial statements of each of the companies that were sampled and then the data were analyzed using statistical tools linear regression. The study found that simultaneous current ratio and debt-to-equity ratio / DER significant influence (real) against the return on equity in the Telecommunications Industry Listed in Indonesia Stock Exchange, but partially the current ratio and debt-to-equity ratio / DER no effect significant (real) against the return on equity in the Telecommunications Industry Listed in Indonesia Stock Exchange.
Key words: current ratio, DER and ROE

Biografi Penulis

Hamid Halin, Indo Global Mandiri University

Program Studi Studi Manajemen

Referensi

Brigham, Eugene F & Joel F. Houston. 2010. Dasar-dasar Manajemen Keuangan. Edisi 11. Jakarta: Penerbit Salemba Empat.

Bursa Efek Indonesia. 2011-2016. IDX Fact Book. Jakarta: Research and Development Division.

Farid, Harianto & Sudomo Siswanto. 1998. Perangkat dan Teknik Analisis Investasi di Pasar Modal Indonesia. Jakarta: PT. Bursa Efek Indonesia.

Ikatan Akuntan Indonesia. 2007. Standar Akuntansi Keuangan. Jakarta: Penerbit Salemba Empat.

Hanafi, Mamduh M &Abdul Halim. 2005. Analisis Laporan Keuangan. Edisi 2. Yogyakarta:UPP AMP YKPN.

Horne, James C. Van. 2005. Financial Management and Policy. 10th Ed.New York: Prentice-Hall.

Horne, James C.Van & John M. Wachowic. 2012. Prinsip-prinsip Manajemen Keuangan. Edisi 13. Jakarta: Penerbit Salemba Empat.

Husnan, Suad. 2001. Corporate dan Keputusan Pendanaan: Perbandingan Kinerja Perusahaan dengan Pemegang Saham Pengendali Perusahaan Multinasional dan Bukan Multinasional. Jurnal Riset Akuntansi. Vol.1 No. 1. Februari;1-12.

Sawir, Agnes. 2005. Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Edisi 2: Jakarta: PT. Gramedia Pustaka Utama.

Sloan, Ricarhd G. 2001. Financial Accounting and Corporate Governance: A Discussion. Journal of Accounting & Economics:335-347.

Unduhan

Diterbitkan

2016-12-30

Cara Mengutip

Halin, H. (2016). PENGARUH RASIO LANCAR DAN RASIO HUTANG TERHADAP PROFITABILITAS PADA INDUSTRI TELEKOMUNIKASI YANG LISTING DI BURSA EFEK INDONESIA. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(1), 49–54. https://doi.org/10.36982/jiegmk.v7i1.167

Terbitan

Vol 7 No 1

Bagian

Articles

Lisensi

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

 

LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.