Profitability analysis of Indonesian textile and garment companies
Keywords:
Activity, Liquidity, Leverage, ProfitabilityAbstract
The profitability of textile and garment companies decreased from 2017 to 2021. This research aims to analyze and determine the influence of activity, leverage, and liquidity on the profitability of textile and garment companies listed on the Indonesia Stock Exchange from 2017 to 2021. This study presents a multiple regression analysis method using the SPSS application. Panel data and secondary data are the data types used in this study, obtained from the Indonesia Stock Exchange website. Meanwhile, 15 textile and garment companies were selected as the research sample. The results of this study indicate that activity (TATO) can contribute to influencing profitability (ROA), leverage (DAR) is unable to contribute to influencing profitability (ROA), and liquidity (CR) is unable to contribute to influencing profitability (ROA).
Abstrak
Profitabilitas perusahaan tekstil dan garmen mengalami penurunan dari tahun 2017 hingga 2021. Penelitian ini bertujuan untuk menganalisis dan menentukan pengaruh aktivitas, leverage, dan likuiditas terhadap profitabilitas perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Penelitian ini menyajikan metode analisis regresi berganda dengan menggunakan aplikasi SPSS. Data panel dan data sekunder merupakan jenis data yang digunakan dalam penelitian ini, yang diperoleh dari situs web Bursa Efek Indonesia. Sementara itu, 15 perusahaan tekstil dan garmen dipilih sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa aktivitas (TATO) mampu berkontribusi dalam memengaruhi profitabilitas (ROA), leverage (DAR) tidak mampu berkontribusi dalam memengaruhi profitabilitas (ROA), dan likuiditas (CR) tidak mampu berkontribusi dalam memengaruhi profitabilitas (ROA).
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