Academia Open
Vol 5 (2021): December
Business and Economics

Effect of Current Ratio, Debt To Equity Ratio, Inventory Turnover and Capital Structure on Profitability
Pengaruh Current Ratio, Debt To Equity Ratio, Inventory Turnover dan Struktur Modal Terhadap Profitabilitas


View Article Suplementary File
Similarity Check Result
  • Desy Fithry Aryanti,
  • Nurasik Nurasik*
Desy Fithry Aryanti
Universitas Muhammadiyah Sidoarjo, Indonesia
Nurasik Nurasik
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.5.2021.2525
Published December 28, 2021
Keywords
  • Current Ratio,
  • Debt To Equity Ratio,
  • Inventory Turnover,
  • Capital Structure and Profitability
How to Cite
Aryanti, D. F., & Nurasik, N. (2021). Effect of Current Ratio, Debt To Equity Ratio, Inventory Turnover and Capital Structure on Profitability. Academia Open, 5, 10.21070/acopen.5.2021.2525. https://doi.org/10.21070/acopen.5.2021.2525

Copyright (c) 2021 Desy Fithry Aryanti, Nurasik Nurasik

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The rapid need for telecommunications today is the demand for companies to be able to be innovative in their competition to generate maximum profits, in this research the aim is to find out whether profitability can be influenced by the Current Ratio, Debt To Equity Ratio, Inventory Turnover and Capital Structure in the IDX telecommunications company sector. From 2013 to 2019. The population was taken from the telecommunications sector on the IDX during 2013-2019. The overall sample of telecommunications companies on the IDX was 5 companies, so that the total financial statements observed were 35 financial statements for a period of 7 years. The method used is quantitative using the SPSS V 25 application, with a set of test tools used to test the predetermined hypothesis. In testing the hypothesis, the first revealed that profitability can be influenced by Current ratio, secondly profitability can be influenced by Debt to equity ratio, thirdly profitability cannot be influenced by Inventory Turnover, fourthly profitability cannot be influenced by Capital Structure.

View Article Suplementary File
Similarity Check Result

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

  1. Kompas, “https://money.kompas.com/read,” 2 12 2020. [Online]. Available: https://money.kompas.com/read/2020/11/09/213534626/pengguna-internet-indonesia-hingga-kuartal-ii-2020-capai-1967-juta-orang.
  2. B. F. D. Sholihah, “Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, dan Inventory Turnover Terhadap Tingkat Profitabilitas,” J u r n a l I l m I a h I l m u E k o n o m i, pp. 1-12, 2019.
  3. S. Ayani, “Pengaruh Current Ratio, Debt To Equity Ratio, Inventory Turnover, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Profitabilitas Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014,” Journal Of Accounting, pp. 1-15, 2016.
  4. E. S. Pulula, “Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Profitabilitas Perusahaan,” Jurnal Bisnis Dan Manajemen Widyatama, pp. 1-3, 2010.
  5. Kasmir, Analisis Laporan Keuangan, Edisi kesatu, cetakan kedelapan, Jakarta: PT.Raja Grafindo Persada, 2014.
  6. Kasmir, Analisis Laporan Keuangan, Jakarta: Rajawali Pers, 2015.
  7. I. Fahmi, Analisis Laporan Keuangan, Bandung: Alfabeta, 2015.
  8. Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D, Bandung: PT Alfabet, 2016.
  9. W. Sujarweni, Akuntansi Biaya, Yogyakarta: Pustaka Baru Press, 2015.
  10. I. Ghozali, Aplikasi Analisis Multivariate Dengan Program SPSS, Semarang: Badan Penerbit Universitas Diponegoro, 2011.
  11. A. Halim, uditing (Dasar-dasar Audit Laporan Keuangan). Jilid 1. Edisi Kelima., Yogyakarta: UPP STIM YKPN, 2015.