Pengaruh Modal Kerja Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Semen Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2022

Abstract

This study aims to determine the effect of working capital and liquidity on profitability, either partially or simultaneously. The population of this study were Cement Sub Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) during 2017-2022, namely 6 companies. The sampling method using purposive sampling, where the sample is selected based on certain criteria. The selected samples were 6 companies. The data used comes from the financial statements of each company which are published on the website www.idx.co.id. Processing data using multiple regression analysis method. Tests in this study were carried out using SPSS software version 22. The results of this study indicate that working capital and liquidity variables simultaneously affect profitability, this can be seen from a sig value of 0.008 which indicates a significance value of less than 0.05 or 0.008<0 ,05. Partially, the working capital variable has a significant effect on profitability, this can be seen from the sig value of 0.010 which is less than 0.05 or 0.010<0.05. Meanwhile, the liquidity variable has a significant effect on profitability, this can be seen from the sig value of 0.005 which indicates that the significance value is less than 0.05.