Pengaruh Modal Kerja dan Likuiditas Terhadap Profitabilitas pada PT. Perkebunan Nusantara IV (Persero) Medan

Abstract

Purpose of this study is to determine “The Influence of Working Capital and Liquidity to Profitability at PT. Perkebunan Nusantara IV (Persero) Medan”. This type of research used by the researcher is causality research, the population in this study is the financial statements of PT. Perkebunan Nusantara IV (Persero) with a sample consisting of statements of financial position and income statement for 2014 to 2018. The type of data used is quantitative data, the source of data comes from secondary data and data collection techniques used are literature studies and documentation studies, while the data analysis method uses SPSS. Tests in this study include the classic assumption test that is the normality test which shows that the researcher data is normally distributed, multicollinearity test shows that this research has a multicollinearity problem, and the heterocedasticity test shows there is no heterocedasticity problem, then linear regression analysis test, and hypothesis testing that is the f test and t test where from the test results it can be seen that working capital has no effect on profitability, liquidity has no effect on profitability, working capital and liquidity has no effect on profitability.