The Effect of Liquidity, Solvency and Activities on Profitability in Saving and Loan Cooperatives (SLC) in Klungkung Regency, Bali, Indonesia



Abstract Views
648

Downloads
883

Citations

Share

##plugins.themes.bootstrap3.article.sidebar##

Submitted Jan 1, 2022
Published Feb 28, 2021
10.24018/ejbmr.2022.7.1.1245

Abstract viewed = 648 times

Table of Contents

##plugins.themes.bootstrap3.article.main##

Profitability is a measure of the company's ability to earn profits related to sales, total assets, and own capital. The purpose of this research is to determine the effect of Liquidity, Solvency and Activity on Profitability. This research was conducted at the Savings and Loans Cooperative in Klungkung District for the period 2015-2019. The study used secondary data with data collection methods using non-participant observation methods. The research sample amounted to 9 SLC with purposive sampling. The analysis technique used is multiple linear regression. The results show that partially Liquidity has no significant effect on profitability, Solvency has a significant negative effect on profitability.

Keywords: Activity, Liquidity, Profitability, Savings and Loan Cooperatives, Solvency

Downloads

Download data is not yet available.

References

  1. Bayu Okiawan, A. (2018). Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas Sektor Industri Dasar dan Kimia yang Terdaftar Pada Bursa Efek Indonesia Tahun 2017. STIE PGRI Dewantara Jombang, 2(1), 1.
     Google Scholar
  2. Bulin, S., Basit, A., & Hamza, S. M. (2016). Impact of Working Capital Management on Firm’s Profitability. International Journal of Accounting & Business Management, 4(2), 1.
     Google Scholar
  3. Hakim, L., & Sugianto. (2018). Determinant Profitability and Implications on the Value of the Company: Empirical Study on Banking Industry in IDX. International Journal of Economics and Finance, 8(1), 205–216.
     Google Scholar
  4. Hartono. (2017). Effect of capital adequacy ratio (car), loan to deposit ratio (ldr) and non performing loan (npl) to return on assets (roa) listed in banking in indonesia stock exchange. International Journal of Education and Research, 5(1), 69–80.
     Google Scholar
  5. Irman, M., & Purwati, A. A. (2020). Analysis On The Influence Of Current Ratio, Debt to Equity Ratio and Total Asset Turnover Toward Return On Assets On The Otomotive and Component Company That Has Been Registered In Indonesia Stock Exchange Within 2011-2017. International Journal of Economics Development Research (IJEDR), 1(1), 36–44.
     Google Scholar
  6. Janjua, A. R. (2016). Influence of Liquidity on Profitability of Cement Sector: Indication from Firms Listed in Pakistan Stock Exchange. Business Management Dynamics, 6(5), 1–12.
     Google Scholar
  7. Jeyalakshmi, P., & Madhusudhanan, B. (2019). Relationship of Liquidity and Solvency in Profitability of Ultratech and shree cements in India. International Journal of Multidisciplinary Research, 9(11), 45–48.
     Google Scholar
  8. Kasmir. (2018). Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.
     Google Scholar
  9. Lay, A. de J., & Wiksuana, I. G. B. (2018). Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas Pada Perusahaan MIRA-MAR BLOCK DILI TIMOR LESTE. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(2), 575–614.
     Google Scholar
  10. Madushanka, K. H. I., & Jathurika, M. (2018). The Impact of Liquidity Ratios on Profitability (With special reference to Listed Manufacturing Companies in Sri Lanka). International Research Journal of Advanced Engineering and Science, 3(4), 157–161.
     Google Scholar
  11. Mutjjahida, I. (2016). Pengaruh Llikuiditas, Aktivitas & Solvabilitas terhadap Profitabilitas pada perusahaan property & real estate yang terdaftar di BEI. Jurnal Ilmu & Riset Manajemen, 5(11), 1–18.
     Google Scholar
  12. Raymond. (2017). Pengaruh Likuiditas dan Sovabilitas Terhadap Profitabilitas pada PT Astra Otoparts Tbk. Jurnal Ekonomi, 1(1), 110–118.
     Google Scholar
  13. Rizki, M. S. (2019). Pengaruh Rasio Likuiditas dan Solvabilitas Terhadap Profitabilitas Dengan Pendekatan Structural Equation Modelling. BENEFIT Jurnal Manajemen Dan Bisnis, 4(1), 94–101.
     Google Scholar
  14. Ron, H., Djazuli, A., & Djumahir. (2018). The Effect of Working Capital Management on Profitability of State-Owned Enterprise in Processing Industry Sector. Journal of Applied Management (JAM), 16(2), 1.
     Google Scholar
  15. Sathyamoorthi, C. R., Mbekomize, C. J., Radikoko, I., & Wally-Dima, L. (2016). An Analysis of the Financial Performance of Selected Savings and Credit Co-Operative Societies in Botswana. International Journal of Economics and Finance, 8(8), 180–193.
     Google Scholar
  16. Sattar, A. R. (2020). Impact of Liquidity on Profitability: A Case of Comparison in Textile Sector in Pakistan between 2014 and 2015. European Online Journal of Natural and Social Sciences, 8(1), 1.
     Google Scholar
  17. Soares, P., & Yunanto, M. (2018). The Effect on NPL, CAR, LDR, OER and NIM to Banking Return on Assets. International Journal of Economics, Commerce and Management, 7(3), 40–55.
     Google Scholar
  18. Sukmayanti, N. W. P., & Triaryani, N. (2019). Pengaruh Struktur Modal, Likuiditas Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Property Dan Real Eatate. E-Jurnal Manajemen, 8(1), 1.
     Google Scholar
  19. Suprihati, A. H., & Gita Wahyu, A.M. (2018). Increasing Company Performents with Liquidity, Solvency in Cigarette Industrylisted in IDX. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(3), 2614.
     Google Scholar
  20. Tiong, P. (2017). Pengaruh Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan PT Mitra Phinastika Mustika Tbk. Jurnal Manajemen Dan Bisnis, 1(1), 1–22.
     Google Scholar