PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2022 --Ed.1

ABSTRAK
Penelitian ini bertujuan untuk mengetahui Pengaruh variabel likuiditas yang
diproksikan dengan: Current Ratio, solvabilitas yang diproksikan dengan Debt to
Asset Ratio dan Debt to Equity Ratio, serta Aktivitas yang diproksikan dengan:
Total Asset Turnover dan Working Capital Turnover Terhadap Profitabilitas yang
diproksikan dengan Return On Assets pada Perusahaan Property Dan Real Estate
Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2022. Penelitian ini
merupakan penelitian kuantitatif dengan data sekunder. Populasi penelitian ini
adalah Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek
Indonesia Periode 2013-2022. Sampel penelitian diperoleh menggunakan teknik
purposive sampling. Teknik analisis data yang digunakan adalah dengan uji asumsi
klasik, regresi linier berganda, dan uji hipotesis dengan alat bantu Statictical
Product and Service Solution (SPSS) Version 26. Berdasarkan hasil penelitian
menunjukkan bahwa uji T secara parsial variabel independen yaitu Current Ratio
(CR), Debt to Equity Ratio (DER) berpengaruh dan signifikan terhadap
Profitabilitas (Return On Asset) dengan nilai Thitung masing-masing sebesar -5,615
dan -3,044 serta nilai sig. masing-masing sebesar 0,000 dan 0,003 dan Total Asset
Turnover (TAT) berpengaruh dan signifikan dengan nilai Thitung sebesar 7,773 dan
nilai sig. sebesar 0.000. Sedangkan Debt to Asset Ratio (DAR) dan Working Capital
Turnover (WCTO) berpengaruh dan tidak signifikan terhadap Profitabilitas (Return
On Asset) dengan nilai Thitung masing-masing sebesar 0,454 dan -0,131 dengan nilai
sig. masing-masing sebesar 0,651 dan 0,896. Uji F menunjukkan bahwa secara
simultan Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Total Asset
Turnover dan Working Capital Turnover berpengaruh signifikan terhadap
Profitabilitas (Return On Asset) dengan nilai Fhitung sebesar 22,103 dan nilai sig.
0,000 pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek
Indonesia Periode 2013-2022.
Kata-kata kunci: Likuiditas, Solvabilitas, Aktivitas, Profitabilitas, Current Ratio,
Debt to Asset Ratio, Debt to Equity Ratio, Total Asset Turnover, Working Capital
Turnover, profitabilitas (Return On Asset)viii

ABSTRACT
This study aims to determine the effect of liquidity variables proxied by: Current
Ratio, solvency proxied by Debt to Asset Ratio and Debt to Equity Ratio, and
Activities proxied by: Total Asset Turnover and Working Capital Turnover on
Profitability proxied by Return On Assets in Property and Real Estate Companies
Listed on the Indonesia Stock Exchange for the 2013-2022 period. This research is
a quantitative research with secondary data. The population of this study are
Property and Real Estate Companies Listed on the Indonesia Stock Exchange for
the 2013-2022 period. The research sample was obtained using a purposive
sampling technique. The data analysis technique used was the classical assumption
test, multiple linear regression, and hypothesis testing with the Statistical Product
and Service Solution (SPSS) Version 26 tool. Based on the results of the study, it
was shown that the T test was partially independent variable namely Current Ratio
(CR), The Debt to Equity Ratio (DER) has a significant and significant effect on
Profitability (Retun On Asset)) with Tcount values of -5.615 and -3.044 respectively
and sig. each of 0.000 and 0.003 and the Total Asset Turnover (TAT) is influential
and significant with a Tcount of 7.773 and a sig. of 0.000. Meanwhile, the Debt to
Asset Ratio (DAR) and Working Capital Turnover (WCTO) have an influence and
are not significant on Profitability (Retun On Asset) with Tcount values of 0.454
and -0.131 respectively with a sig. each of 0.651 and 0.896. The F test shows that
simultaneously Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Total Asset
Turnover and Working Capital Turnover have a significant effect on Profitability
(Retun On Asset) with an Fcount of 22.103 and a sig. 0.000 for Property and Real
Estate Companies Listed on the Indonesia Stock Exchange for the 2013-2022
period.
Keywords: Liquidity, Solvency, Activity, Profitability, Current Ratio, Debt to Asset
Ratio, Debt to Equity Ratio, Total Asset Turnover, Working Capital Turnover,
profitability (Retun On Asset)