USWAH HANISAH, NPM 2210100003 (2026) PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS OPERASIONAL TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2020-2024. Skripsi thesis, Universitas Labuhanbatu.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas yang diukur dengan Current Ratio (CR), Solvabilitas yang diukur dengan Debt to Equity Ratio (DER), dan Aktivitas yang diukur dengan Total Asset Turnover (TATO) terhadap Pertumbuhan Laba pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan pendekatan analisis regresi linear berganda. Populasi dalam penelitian ini mencakup seluruh perusahaan sektor energi di BEI, dengan teknik pengambilan sampel menggunakan purposive sampling yang menghasilkan 125 data observasi selama lima tahun pengamatan. Hasil penelitian menunjukkan bahwa secara parsial, Likuiditas (CR) dan Aktivitas (TATO) berpengaruh positif dan signifikan terhadap pertumbuhan laba. Sebaliknya, Solvabilitas (DER) tidak memiliki pengaruh signifikan terhadap pertumbuhan laba pada perusahaan sektor energi dalam periode pengamatan tersebut. Secara simultan, ketiga variabel independen (CR, DER, dan TATO) berpengaruh signifikan terhadap pertumbuhan laba dengan nilai koefisien determinasi (Adjusted R Square) sebesar 41,9%. Hasil ini menegaskan bahwa efisiensi operasional dan ketahanan modal kerja merupakan faktor pendorong utama pertumbuhan laba di industri padat modal, sementara struktur modal bukan merupakan determinan utama dalam fluktuasi laba tahunan pada sektor ini. Kata Kunci : Likuiditas, Solvabilitas, Aktivitas Operasional, Pertumbuhan Laba =================================================================================================== This study aims to analyze the effect of Liquidity, proxied by the Current Ratio (CR), Solvability, proxied by the Debt to Equity Ratio (DER), and Activity, proxied by Total Asset Turnover (TATO), on Profit Growth in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research method employed is descriptive quantitative with a multiple linear regression analysis approach. The population includes all energy sector companies on the IDX, with a purposive sampling technique resulting in 125 observations over the five-year period. The results indicate that partially, Liquidity (CR) and Activity (TATO) have a positive and significant effect on profit growth. Conversely, Solvability (DER) does not have a significant effect on profit growth in energy sector companies during the observation period. Simultaneously, the three independent variables (CR, DER, and TATO) significantly influence profit growth, with a coefficient of determination (Adjusted R Square) of 41.9%. These findings emphasize that operational efficiency and working capital resilience are the primary drivers of profit growth in capital intensive industries, while capital structure is not a major determinant of annual profit fluctuations in this sector. Keywords : Liquidity, Solvability, Operating Activities, Profit Growth.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Likuiditas, Solvabilitas, Aktivitas Operasional, Pertumbuhan Laba =============================== Liquidity, Solvability, Operating Activities, Profit Growth. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 29 May 2026 08:12 |
| Last Modified: | 29 May 2026 08:12 |
| URI: | http://repository.ulb.ac.id/id/eprint/2440 |
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