HUBUNGAN LIKUIDITAS KEUANGAN DENGAN TINGKAT PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK JAKARTA (BEJ)
| Main Author: | Hasanah, Iswatun |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/6847/1/HUBUNGAN_LIKUIDITAS_KEUANGAN_DENGAN_TINGKATPROFITABILITAS_PERUSAHAAN_MAKANAN_DAN_MINUMAN_YANGLISTING_DI_BURSA_EFEK_JAKARTA.pdf http://eprints.umm.ac.id/6847/ |
Daftar Isi:
- This research is a causal assoiatif describes research that measures the strength of the relationship between two variables or more and also shows the direction of the relationship between independent variables and dependent variable. In the food and beverage manufacturing companies with the heading "Relationship with Level Profitability Liquidity Companies Food and Beverage All Listings On JSE (2003-2005)". The purpose of this study was to determine whether there is relationship between liquidity with profitability of food and beverage stock exchange listing for three consecutive years (2003-2005) The analytical tool used to determine whether there is relationship between liquidity with prifitabilitas this analysis using ilkuiditas ratio (cash ratio, current ratio and acid test ratio) and profitability ratio (profit margin, ROI and ROE). Meanwhile, to find out whether there is relationship between liquidity with profitability researchers using correlation coefficients. Liquidity ratio calculation results indicate PT. Davomas in 2003 until 2005 has a value ratios above the industry average for the Cash Ratio, the Current Ratio and Acid Test Ratio. Where to Cash Ratio in 2003 until 2005 each ratio above the industry average. While the calculation of profitability ratios indicate PT Multi Bintang has value ratio above the industry average for profit margin in 2003, ROI in 2003 and 2004, and ROE in 2003 until 2005. PT. Sari Husada have value ratios above the industry average for profit margin. While the PT. Multi Star in 2004 has a value ratios above the industry average on ROI and ROE. PT. Sari Husada in 2005 has a value ratios above the industry average for profit margin in 2004 and 2005 and the ROI in 2005. From the calculation results can be seen that the correlation coefficient between liquidity and profitability in food and beverage companies for three consecutive years (2003-2005) had no relationship singnifikan where very low correlation coefficients and significance levels above = 0.05%.the Based on the above conclusions, the suggestions can be given to the company are: For management to be able to choose the optimum investment returns with minimum risk or cost of capital so that the company can in maksimumkan. Reducing the use of capital and can invest in projects with high return rate.