Pengaruh Rasio Likuiditas dan Profitabilitas terhadap Laba pada PTPN III Medan

Abstract

Measurement of company profits is a benchmark or for company management in determining corporate policy, corporate profits are divided into two, namely financial profit and non-financial profits. Through the company's earnings assessment , managers can use it in making critical decisions within the framework of the company's business. Financial profit as a reflection of the picture of the achievement of the company's success can be interpreted as a result that has been achieved on various activities that have been done. The financial profit seen on the basis of the financial statements presented by the management will give meaning when analyzed for the implementation of the profit that has been done. research is the associative research with a quantitative approach. In this research, data analysis technique used is statistical analysis by using software SPSS 21 . Before the data is analyzed, then for the purpose of data analysis, firstly done the classical assumption test before doing hypothesis testing. From the results of this study obtained the significance value of working capital turnover based on t test obtained by 0.000 (Sig 0.000 <α0.05) thus H a accepted. In conclusion: there is a significant influence of current ratio to earnings . From the results of this study obtained value significance of profit based on t test obtained by 0.000 (Sig 0.000 <α0 , 05 ) thus H a received. In conclusion: there is a significant effect of ROA on earnings . Based on the results of the F test above obtained significant value 0.000 (Sig. 0.000 < α 0 , 05 ) thus H a accepted. In conclusion: there is a significant influence on the ratio of Lanca and ROA to earnings . Based on the results of data analysis it can be concluded that the independent variables studied ie the current ratio and ROA can be used together to examine the profits of a company.