PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO ACTIVITY TERHADAP KINERJA KEUANGAN YANG MEMPENGARUHI LABA PERUSAHAAN PT DONG BANG INDO TAHUN 2013-2016

Abstract

This study aims to find out the influence of liquidity ratios, solvency ratios and activity ratios toward the financial performance, to find out the influence of liquidity ratios, solvency ratios, activity ratios and the financial performance toward to company profit and to find out the financial performance to associate the influence of liquidity ratios, solvency ratios and activity ratios toward to company profit.
The method of study was quantitative. The data used was the statement of income statement and the statement of financial position of PT. Dong Bang Indo in the period of 2013-2016. The method of data analysis used the classic assumption test, the linear regressions analysis and path analysis.
The study results showed the liquidity ratios had positive and significant influence toward to the financial performance, solvency ratios and activity ratios had negative influence and had not been significant influence toward to the financial performance, the liquidity ratios had negative influence and had not been significant influence toward to company profit, the solvency ratios, the activity ratios and the financial performance had positive and significant influence toward to company profit, the financial performance associated the influence of the liquidity ratios toward to profit however it did not associate the influence of the solvency ratios and activity ratios toward to profit
Keywords : Liquidity Ratios, Solvency ratios, Activity Ratios, Financial Performance, Company Profit.