Pengaruh Likuiditas, Solvabilitas dan Efisiensi Modal Kerja Terhadap Profitabilitas Pada Perusahaan Subsektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di BEI Periode 2017-2022

Abstract

This study aims to analyze the effect of Liquidity (CR), Solvency (DER), and Work Capital Efficiency (WCT) on Profitability (ROA). This type of research used is quantitative research. The sampling method in this study used a purposive sampling technique. The samples used in this study were 6 companies in the cosmetics and household goods subsector that were listed on the IDX for 2017-2022 with data processed as many as 32 financial reports. The data were analyzed using multiple linear regression analysis and the classical assumption test which were obtained using the SPSS version 22 program. From the research conducted, it was found that partially the variables liquidity (CR), solvency (DER) and working capital efficiency (WCT) had a positive effect and significantly to profitability (ROA). The results of the study simultaneously show that the variables of liquidity, solvency, and working capital efficiency have a significant effect on profitability  Keywords: liquidity, solvency, working capital efficiency, and profitability