THE EFFECT OF LIQUIDITY AND SOLVENCY TOWARD PROFITABILITY MODERATED BY RENTABILITY ON PT. UDAN RIRIS SEMARANG 2015 – 2019

Abstract

PT. Udan Riris Semarang is a company engaged in the field of Muslim women’s clothing convection with premium quality. This company is experiencing a problem phenomenon where the level of profitability from 2015 to 29019 has fluctuated. This is motivated by the level of liquidity and solvency which also fluctuates.The formulation of the problem in this research is how to increase liquidity and solvencyin order to have a positive impact on profitability through the effect of profitability achieved by PT. Udan Riris Semarang. The research objective is to determine the effect of liquidiy and solvency partially and simultaneously on profitability and determine whether rentability strengthens the effect of liquidity and solvency partially and simultaneously on profitability. The population in this research is in the form of financial data from PT. Udan Riris Semarang for 5 years, all of which are used as research samples. The data analysis technique used is multiple linear regression with MRA. The result of the analysis show that liquidity and solvency partially and simultaneously have a positive and significant effect on profitability and rentability strengthens the effect of liquidity and solvency partially and simultaneously on profitability. Keywords : liquidity, solvency, rentability and profitability