| dc.contributor.advisor | Viana, Eka Dasra | |
| dc.contributor.author | ZEBUA, GRACE NAYA | |
| dc.date.accessioned | 2026-06-19T00:13:10Z | |
| dc.date.available | 2026-06-19T00:13:10Z | |
| dc.date.issued | 2026 | |
| dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/173504 | |
| dc.description.abstract | GRACE NAYA ZEBUA. Analisis Pengaruh Likuiditas, Rasio Utang, dan
Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan Transportasi dan
Logistik yang Tercatat di BEI. dibimbing oleh EKA DASRA VIANA.
Perusahaan transportasi dan logistik merupakan salah satu sektor penting
dalam mendukung aktivitas perekonomian di Indonesia. Akan tetapi, sektor
transportasi dan logistik mengalami tekanan kinerja keuangan yang tercermin dari
menurunnya profitabilitas yang diukur melalui Return on Assets (ROA). Penelitian
ini bertujuan menganalisis pengaruh likuiditas, rasio utang, dan pertumbuhan
penjualan terhadap profitabilitas perusahaan transportasi dan logistik di BEI
periode 2020–2024. Variabel yang digunakan meliputi Current Ratio (CR), Cash
Ratio (CASH), Debt to Equity Ratio (DER), dan Sales Growth (SG) sebagai
variabel independen, serta Return on Assets (ROA) sebagai variabel dependen.
Metode analisis menggunakan regresi data panel dengan teknik purposive sampling.
Hasil penelitian menunjukkan CASH berpengaruh positif signifikan, SG
berpengaruh negatif signifikan, sedangkan CR dan DER tidak berpengaruh
signifikan terhadap ROA.
Kata kunci: likuiditas, pertumbuhan penjualan, profitabilitas, rasio utang. | |
| dc.description.abstract | GRACE NAYA ZEBUA. Analysis of the Effect of Liquidity, Debt Ratio, and
Sales Growth on the Profitability of Transportation and Logistics Companies Listed
on the Indonesia Stock Exchange. Supervised by EKA DASRA VIANA.
Transportation and logistics companies represent one of the key sectors
supporting economic activities in Indonesia. However, in recent years, the sector
has experienced financial performance pressures, as reflected in the decline of
profitability measured by Return on Assets (ROA). This study aims to analyze the
effects of liquidity, debt ratio, and sales growth on the profitability of transportation
and logistics companies listed on the Indonesia Stock Exchange (IDX) during the
2020–2024 period. The independent variables employed in this study are Current
Ratio (CR), Cash Ratio (CASH), Debt to Equity Ratio (DER), and Sales Growth
(SG), while Return on Assets (ROA) serves as the dependent variable. The study
applies panel data regression analysis using a purposive sampling technique. The
results indicate that Cash Ratio (CASH) has a positive and significant effect on
ROA, Sales Growth (SG) has a negative and significant effect on ROA, while
Current Ratio (CR) and Debt to Equity Ratio (DER) do not have a significant effect
on ROA.
Keywords: debt ratio, liquidity, profitability, sales growth | |
| dc.description.sponsorship | | |
| dc.language.iso | id | |
| dc.publisher | IPB University | id |
| dc.title | Analisis Pengaruh Likuiditas, Rasio Utang, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Transportasi dan Logistik yang Tercatat di BEI | id |
| dc.title.alternative | The Impact of Liquidity, Leverage, and Sales Growth on the Profitability of Transportation and Logistics Companies Listed on the Indonesia Stock Exchange | |
| dc.type | Skripsi | |
| dc.subject.keyword | Likuiditas | id |
| dc.subject.keyword | Pertumbuhan penjualan | id |
| dc.subject.keyword | Profitabilitas | id |
| dc.subject.keyword | rasio utang | id |
