PENGARUH MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PT. SEMEN BATURAJA (PERSERO) TBK PERIDOE 2014-2018

Abstract

This study aims to examine the effect of working capital and liquidity on profitability of PT. Semen Baturaja (Persero) Tbk 2014-2018 Period. The research data was obtained from data secondary. The population in this study is the financial statements of PT. Semen Baturaja (Persero) Tbk 2014-2018 Period. The sampling method was purposive judgment sampling. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with the t test and the coefficient of determination (R²).Test results show that, first the effect of working capital has a positive and significant effect on profitability where t arithmetic 6,363 > t table 4,302 and a significant value of 0,024 < 0,05. Second Effect of Liquidity has a positive and significant effect on profitability where t arithmetic 4,905 > t table 4,302 and a significant value of 0,039 < 0,05. It is terminated at 0,924 or equal to which means the amount of Working Capital and Liquidity Influence on Profitability is 92,4% while the remaining 7,6% is explained by other causative factors originating from outside regression not examined in this study .