Pengaruh Current Ratio (CR), Total Asset Turn Over (TATO) dan Debt Ratio (DR) Terhadap Laba Bersih pada Perusahaan Telekomunikasi yang Listing di BEI Periode 2015-2019

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Current Ratio (CR), Total Asset Turn Over (TATO) dan Debt Ratio (DR) Terhadap Laba Bersih Pada Perusahaan Telekomunikasi yang listing di BEI Periode 2015-2019. Jenis penelitian ini adalah kuantitatif. Sumber data yang digunakan yaitu data sekunder dan metode yang digunakan adalah analisis regresi linear berganda data panel dengan bantuan program Eviews 10. Populasi dalam penelitian ini adalah Perusahaan Telekomunikasi yang listing di BEI Periode 2015-2019 yang berjumlah 13 perusahaan. Sampel dalam penelitian ini adalah berjumlah 5 perusahaan. Berdasarkan hasil uji t Current Ratio (X1) memiliki Nilai Probability t Statistik untuk variabel X1 (CR) 0.42 > 0.05 dengan t Statistic -0.819402 > 2.07387 berpengaruh negatif. Artinya Current Ratio (CR), secara parsial berpengaruh negatif dan tidak signifikan terhadap Laba Bersih Pada Perusahaan Telekomunikasi Yang Listing Di BEI Periode 2015-2019. Total Asset Turnover (X2) memiliki Nilai Probability t Statistik untuk variabel X2 (TATO) 0.00 < 0.05 ngan t Statistic 7.957473 > 2.07387 berpengaruh positif. Artinya Total Asset Turn Over (TATO) secara parsial berpengaruh positif dan signifikan terhadap Laba Bersih Pada Perusahaan Telekomunikasi Yang Listing Di BEI Periode 2015-2019. Debt Ratio (X3) memiliki nilai Probability t Statistik untuk variabel X3 (DR) 0.7604 > 0.05 dengan t Statistic -0.309851 < 2.07387 berpengaruh negatif. Artinya Debt Ratio (DR) secara parsial berpengaruh negatif dan tidak signifikan terhadap Laba Bersih Pada Perusahaan Telekomunikasi Yang Listing Di BEI Periode 2015-2019. Secara simultan Nilai Probability F Statistik 0.00 < 0.05 dengan F Statistic bernilai positif. Artinya Current Ratio (CR), Total Asset Turn Over (TATO) dan Debt Ratio (DR) secara serempak atau simultan berpengaruh positif dan signifikan terhadap Laba Bersih Pada Perusahaan Telekomunikasi Yang Listing Di BEI Periode 2015-2019. Current Ratio (CR), Total Asset Turn Over (TATO) dan Debt Ratio (DR) berpengaruh 86.73% terhadap Laba Bersih Pada Perusahaan Telekomunikasi Yang Listing Di BEI Periode 2015-2019, dan sisanya sebesar 13.27% dipengaruhi oleh variabel lain yang tidak ada dalam penelitian ini. This study aims to determine the effect of Current Ratio (CR), Total Asset Turn Over (TATO) and Debt Ratio (DR) on Net Profits at Telecommunication Companies listed on the IDX for the 2015-2019 Period. This type of research is quantitative. Sources of data used are secondary data and the method used is multiple linear regression analysis of panel data with the help of the Eviews 10 program. The population in this study were telecommunications companies listed on the IDX for the 2015-2019 period, totaling 13 companies. The sample in this study amounted to 5 companies. Based on the results of the t test, Current Ratio (X1) has a Probability t Statistical Value for the variable X1 (CR) 0.42> 0.05 with the t statistic -0.819402> 2.07387 has a negative effect. This means that the Current Ratio (CR) partially has a negative and insignificant effect on Net Profits at Telecommunication Companies Listing on the IDX for the 2015-2019 Period. Total Asset Turnover (X2) has a Probability t Statistical Value for variable X2 (TATO) 0.00 <0.05 with t Statistic 7.957473> 2.07387 has a positive effect. This means that Total Asset Turn Over (TATO) partially has a positive and significant effect on Net Profits at Telecommunication Companies Listing on the IDX for the 2015-2019 Period. Debt Ratio (X3) has a Probability t Statistical value for variable X3 (DR) 0.7604> 0.05 with t statistic -0.309851 <2.07387 has a negative effect. This means that the Debt Ratio (DR) partially has a negative and insignificant effect on Net Income at Telecommunication Companies Listing on the IDX for the 2015-2019 Period. Simultaneously, the F statistical probability value is 0.00 <0.05 with the F statistic is positive. This means that Current Ratio (CR), Total Asset Turn Over (TATO) and Debt Ratio (DR) simultaneously or simultaneously have a positive and significant effect on Net Profits at Telecommunication Companies listing on the IDX for the 2015-2019 Period. Current Ratio (CR), Total Asset Turn Over (TATO) and Debt Ratio (DR) have an effect of 86.73% on Net Profits at Telecommunication Companies Listed on the IDX for the 2015-2019 Period, and the remaining 13.27% is influenced by other variables that are not in the this research.