%A 1416051097 RENAKA MARSHARANI
%T PENGARUH KINERJA LIKUIDITAS DAN KINERJA AKTIVITAS
TERHADAP PROFITABILITAS EMITEN RETAIL DI BURSA
EFEK INDONESIA (BEI) PERIODE 2015-2019
%X Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari Current
Ratio (CR), perputaran persediaan (INTO), dan perputaran piutang (ARTO)
terhadap Return on Assets (ROA). Populasi dalam penelitian ini adalah seluruh
emiten retail di Bursa Efek Indonesia (BEI) Periode 2015-2019. Sampel dalam
penelitian ini diperoleh sebanyak tiga belas perusahaan sampel dikalikan dengan
periode pengamatan yaitu lima tahun, sehingga jumlah observasi penelitian ini
enam puluh lima data observasi dengan menggunakan metode purposive
sampling, data penelitian ini diperoleh melalui website (www.idx.co.id).
Model penelitian yang digunakan telah memenuhi syarat uji asumsi klasik. Hasil
uji t menunjukkan bahwa variabel current ratio berpengaruh secara positif,
perputaran persediaan tidak berpengaruh negatif, dan perputaran piutang
berpengaruh secara positif terhadap profitabilitas. Hasil uji F menunjukkan bahwa
variabel current ratio, perputaran persediaan, dan perputaran piutang berpengaruh
positif terhadap ROA. Nilai adjusted R-square sebesar 0,200 menunjukkan bahwa
sebesar 20% dari current ratio, perputaran persediaan, dan perputaran piutang

memengaruhi profitabilitas sementara sisanya 80% dipengaruhi oleh variabel-
variabel lain yang tidak termasuk dalam model penelitian ini. Hasil penelitian

menyatakan bahwa secara parsial current ratio dan perputaran piutang
berpengaruh positif terhadap profitabilitas, sedangkan perputaran persediaan tidak
berpengaruh terhadap profitabilitas. Secara bersama-sama current ratio,
perputaran persediaan, dan perputaran piutang berpengaruh positif terhadap
profitabilitas pada emiten retail di Indonesia Periode 2015-2019.
Kata Kunci: Current Ratio (CR), Perputaran Persediaan (INTO), Perputaran

Piutang (ARTO), dan Return on Assets (ROA).


The purpose of this research to know what is the influence from Current Ratio
(CR), Inventory Turnover (INTO), Account Receivable Turnover (ARTO) for
Return on Assets (ROA). Population in this research are all retail companies at
Indonesia Stock Exchange (IDX) Period 2015-2019. Sample in this research
obtained as much thirteen companies sample multiplied by observation period are
five years, so that number observation of this research are sixty five observations
data by using purposive sampling method, this research data obtained through
website (www.idx.co.id).
Research model which used have qualified classic assumption test. T test result
show that current ratio variable doesn?t have positive effect, inventory turnover
doesn?t have negative effect, and account receivable turnover have a positive
effect for profitability. F test result show that current ratio variable, inventory
turnover, and account receivable turnover have a positive effect for ROA.
Adjusted R-square value in the amount of 0,200 show that 20% from current ratio,
inventory turnover, and account receivable turnover influence profitability while
remnant 80% affected by other variables which don?t include in this research
model. Research result declare that in partial account receivable turnover have a
positive effect for profitability, while current ratio and inventory turnover doesn?t
have effect for profitability. In simultaneous current ratio, inventory turnover, and
account receivable turnover have a positive effect for profitability in retail
companies at Indonesia Period 2015-2019.

Keywords: Current Ratio (CR), Inventory Turnover (INTO), Account Receivable

Turnover (ARTO), and Return on Assets (ROA).
%C UNIVERSITAS LAMPUNG
%D 2021
%I FAKULTAS ILMU DAN SOSIAL ILMU POLITIK
%L eprints64672