Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

The Effect of Liquidity Ratio, Solvency, Profitability and Activity on Profit Changes in Automotive Companies Listed on the Indonesia Stock Exchange

Authors
Ratna Wulaningrum1, *, Amirudin1, Nur Handayani1, Moh. Romadloni2
1Accounting Department, Politeknik Negeri Samarinda, Samarinda, Indonesia
2Management Department, Sekolah Tinggi Ilmu Manajemen Indonesia, Samarinda, Indonesia
*Corresponding author. Email: ratna@polnes.ac.id
Corresponding Author
Ratna Wulaningrum
Available Online 30 December 2022.
DOI
10.2991/978-2-494069-83-1_76How to use a DOI?
Keywords
liquidity; solvency; profitability; activity; profit changes
Abstract

This study aims to examine and determine the effect of the variables of liquidity ratio, solvability, profitability and activity on profit changes in automotive companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in sampling is the purposive sampling method. The data analysis technique used testing assumptions, hypothesis testing, and multiple linear regression testing. The research results showed that partially independent variables, liquidity ratios and activity ratios did not significantly affect the profit changes with t-count values of 0.515 and 0.576 and significant values of 0.609 and 0.568. Meanwhile, the solvency ratio and profitability ratio have a negative and significant effect on changes in profit with t-count values of -2.368 and -2.574 and significant values of 0.022 and 0.013. Simultaneously, the ratio of liquidity, solvency, profitability and activity has a positive and significant effect on profit changes with an F-count value of 5.092 and a significant value of 0.002 for automotive companies listed on the IDX in 2017-2021.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 December 2022
ISBN
978-2-494069-83-1
ISSN
2352-5398
DOI
10.2991/978-2-494069-83-1_76How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Ratna Wulaningrum
AU  - Amirudin
AU  - Nur Handayani
AU  - Moh. Romadloni
PY  - 2022
DA  - 2022/12/30
TI  - The Effect of Liquidity Ratio, Solvency, Profitability and Activity on Profit Changes in Automotive Companies Listed on the Indonesia Stock Exchange
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 423
EP  - 428
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_76
DO  - 10.2991/978-2-494069-83-1_76
ID  - Wulaningrum2022
ER  -