Pengaruh Good Corporate Governance (GCG), Modal Kerja, dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015


Authors

  • Isma Wardani Universitas Prima Indonesia, Medan, Indonesia
  • Elsa Seri Indah Sitepu Universitas Prima Indonesia, Medan, Indonesia
  • Anggreini Roma Ito Purba Universitas Prima Indonesia, Medan, Indonesia
  • Delvi Anggriany Waruwu Universitas Prima Indonesia, Medan, Indonesia
  • Friska Darnawaty Sitorus Universitas Prima Indonesia, Medan, Indonesia

Keywords:

Good Corporate Governance; Working Capital; Solvency; Profitability

Abstract

This study examines the effect of good corporate governance, solvency, working capital, on profitability to obtain profits in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2015. This study uses a multiple linear regression model with a quantitative approach. The population of this study consisted of 143 manufacturing companies listed on the Indonesia Stock Exchange during the 2013-2015 period. There are 64 companies that meet the criteria to be used as research samples using themethod purposive sampling. This research results that good corporate governance, working capital and solvency simultaneously have a significant effect on profitability. Partially good corporate governance, working capital has a positive and significant effect on profitability. Solvency partially has a negative effect on profitability on manufacturing companies listed on the Indonesia Stock Exchange in the 2013-2015 period

Downloads

Download data is not yet available.

References

Agoes, S., & Ardana, C. (2014). Etika Bisnis dan Profesi Akuntansi.

Fahmi, I. (2016). Pengantar Manajemen Keuangan dan Teori dan Soal Jawab. Cetakan Keempat. Bandung: Alfabeta.

Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM dan SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro.

KU, E. Y., Giyatno, Y., & Tohir, T. (2012). Pengaruh Tingkat Likuidttas, Solvabilitas Dan Aktivitas Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Probisnis, 5(1).

Lilia, W. (2018). PENGARUH GOOD CORPORATE GOVERNANCE, MODAL KERJA, SOLVABILITY, ASET TURNOVER, DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2013-2015. JRAM (Jurnal Riset Akuntansi Multiparadigma), 5(1)

Nawalani, A. P., & Lestari, W. (2015). Pengaruh modal kerja terhadap profitabilitas pada perusahaan food and beverages di Bursa Efek Indonesia. Journal of Business and Banking, 5(1), 51-64.

Puspita, D. A. (2018). ANALISIS PENGARUH AKTIVITAS, SOLVABILITAS DAN LIKUIDITAS TERHADAP PROFITABILITAS (Studi Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2016).

Sutedi, A. (2011). Good corporate governance. Sinar Grafika.

Tjondro, D., & Wilopo, R. (2011). Pengaruh Good Corporate Governance (GCG) Terhadap Profitabilitas dan Kinerja Saham Perusahaan Perbankan yang Tercatat di Bursa Efek Indonesia. Journal of Business and Banking, 1(1), 1-14.

DANIRI, M. A. (2014). Lead by GCG. Jakarta: Gagas Bisnis Indonesia.

Hery. (2015). Analisa Laporan Keuangan pendekatan rasio keuangan. Yogyakarta: CAPS (Center of Academic Publishing Service).

Kasmir, S. M. (2014). Analisis Laporan Keuangan.. Depok : PT. Raja Grafindo Persada.

Sugiyono. (2016). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.

Agoes, Sukrisno & Cenik Ardana. 2014. Etika Bisnis dan Profesi Akuntansi. Revisi. Jakarta: Salemba Empat.

Daniri, Mas Achmad. 2014. Lead By GCG. Cetakan kesatu. Jakarta: Gasga Bisnis Indonesia.

Eyudhistira K. U, Yayat Giyatno, & Tohir. 2012. Pengaruh Tingkat Likuiditas, Solvabilitas, Dan Aktivitas Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Journal Pro Bisnis Vol.5. No.1. Media.neliti.com.

Fahmi, Irham. 2016. Pengantar Manajemen Keuangan Teori dan Soal Jawab. Bandung: Penerbit Alfabeta.

Ghozali, Imam. 2013: Aplikasi Analisis Multivarriate dengan Program IBM SPSS 21.Semarang: Badan Penerbit Universitas Diponegoro.

Hery. 2015. Analisis Laporan Keuangan Pendekatan Rasio Keuangan. Yogyakarta: Penerbit CAPS.

Kasmir. 2014. Analisis Laporan Keuangan. Cetakan ketujuh. Jakarta: PT Rajagrafindo Persada.

Munawir, S. 2014. Analisa Laporan Keuangan. Cetakan Ketiga Belas. Ed. 4. Yogyakarta: Liberty.

Nawalani, Arinda Putri. 2014. Pengaruh Modal Kerja Terhadap Profitabilitas Pada Perusahaan Food and Beverages Di Bursa Efek Indonesia. Eprint.perbanas.ac.id

Puspita, Dilla Ayu. 2018. Analisis Pengaruh Aktivitas, Solvabilitas Dan Likuiditas Terhadap Profitabilitas (Studi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014- 2016. Skripsi Tanpa Bab Pembahasan. Nigilib.unila.ac.id

Sugiyono. 2016. Metode Penelitian Kuantitatif Kualitatif dan R&D. Cetakan Kesembilan Belas. Bandung: Alfabeta.

Sutedi, Adrian. 2012. Good Corporate Governance. Cetakan kedua. Jakarta : Sinar Grafika.

Tjondro, David, dan R Wilopo. 2011. Pengaruh Good Corporate Governance Terhadap Profitabilitas dan Kinerja Saham pada Perusahaan Perbankan Yang tercatat di Bursa Efek Indonesia. Journal of Business and Banking. Volume 1.No.1, Pages 1-14, ejournal.upbatam.ac.id

www. Idx.co.id


Bila bermanfaat silahkan share artikel ini

Berikan Komentar Anda terhadap artikel Pengaruh Good Corporate Governance (GCG), Modal Kerja, dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015

Dimensions Badge

ARTICLE HISTORY


Published: 2020-07-27
Abstract View: 1097 times
PDF Download: 1127 times

Issue

Vol. 1 No. 1 (2020): Juli 2020

Section

Articles

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).