PENGARUH LIKUIDITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS
Pengaruh likuiditas, leverage dan pertumbuhan penjualan terhadap profitabilitas
Keywords:
Liquidity, Leverage, Sales Growth, ProfitabilityAbstract
This study aims to analyze the influence of liquidity, leverage, and sales growth on profitability, as well as evaluate whether profitability can strengthen or weaken the influence of these variables. The object of the research is health sub-sector companies listed on the IDX in the 2019-2023 period, with a population of 23 companies. Through purposive sampling, 8 companies were obtained as samples. Data analysis was carried out using descriptive statistics, classical assumption tests, and SPSS 21. The results show that simultaneously, liquidity (CR) and profitability decreased, with liquidity not having a significant effect on profitability. Leverage (DER) shows fluctuations, while profitability decreases. Sales growth also fluctuates and tends to decrease. This study provides insight into the relationship of liquidity, leverage, and sales growth to profitability in the healthcare sub-sector.
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