PENGARUH LIKUIDITAS TERHADAP KINERJA KEUANGAN DI MODERASI PROFITABILITAS PADA PERUSAHAAN JASA SUB SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Anjela Anjela Sekolah Tinggi Ilmu Ekonomi Makassar

DOI:

https://doi.org/10.24114/niaga.v9i2.19032

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas terhadap Kinerja keuangan dimoderasiProfitabilitas. Penelitian ini menggunakan data pada Perusahaan Property dan Real estate yangterdaftar di Bursa Efek Indonesia periode 2015 - 2017. Penentuan sampel dalam penelitian inimenggunakan metode purposive sampling, dengan jumlah pengamatan sebanyak 16 sampel penelitian.Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkanhasil analisis regresi moderasi bahwa Likuiditas berpengaruh negative dan signifikan terhadap kinerjakeuangan dan Profitabilitas yang diproksikan dengan Return On Asset mampu memoderasi Likuiditasterhadap kinerja keuangan.Keywords: Likuiditas, Profitabilitas, Kinerja Keuangan.

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Published

2020-07-07

Issue

Vol. 9 No. 2 (2020): NIAGAWAN VOL 9 NO 2 JULI 2020

Section

Articles

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