Analisis Rasio Keuangan Perusahaan Subsektor Hotel, Restoran & Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2022

Authors

  • Eling Pamela Wati Universitas Esa Unggul
  • Yulazri Yulazri Universitas Esa Unggul

Keywords:

keuangan, pertumbuhan laba, total assets turnover, debt equity ratio, account receivable turnover dan sales growth

Abstract

Tujuan penelitian yaitu mengetahui pengaruh rasio keuangan terhadap pertumbuhan laba saat pandemi covid-19. Variabel dependen penelitian yaitu pertumbuhan laba. Perusahaan sektor hotel, restoran dan pariwisata sebagai populasi penelitian, terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Purposive sampling sebagai metode pengambilan sampel dengan kriteria tertentu. Sumbernya adalah data sekunder dalam laporan tahunan serta laporan keuangan perusahaan. Regresi berganda linier berguna menguji hipotesis penelitian. Hasil penelitian yaitu variabel debt equity ratio dan account receivable turnover berpengaruh signifikan terhadap pertumbuhan laba dengan arah negatif, sedangkan total assets turnover dan sales growth memiliki pengaruh terhadap pertumbuhan laba dengan arah positif. Harapannya output penelitian memberikan masukan kepada perusahaan dalam peningkatan kinerja dan memperkuat keuangan perusahaan dalam menghadapi risiko tidak terduga, seperti pandemi covid-19.

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Published

2024-03-13

How to Cite

Pamela Wati, E., & Yulazri, Y. (2024). Analisis Rasio Keuangan Perusahaan Subsektor Hotel, Restoran & Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2022. Journal of Comprehensive Science (JCS), 3(3), 421–435. Retrieved from https://jcs.greenpublisher.id/index.php/jcs/article/view/617

Issue

Vol. 3 No. 3 (2024): Journal of Comprehensive Science (JCS)

Section

Articles

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Copyright (c) 2024 Eling Pamela Wati

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