Date: 20-09-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH ARUS KAS, LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DUjI BEI PERIODE 2015-2017

Detail
Author Achmad Yani
Category Akuntansi Manajemen dan SIA

Abstract

The purpose of this research is to analyze the effect of Cash Flow, Leverage and Liquidity on the profitability of the Bank listed on the IDX for the 2015-2017 period. The sample of this study is the financial statements for the 2015-2017 period. Technique of analysis used in this research is linear regression analyze. The results showed that the effect of Cash Flow have a negative and significant effect on profitability, while Leverage and Liquidity has positive and significant to profitability. 24% of the dependent variable is profitability is influenced by three independent variables namely Cash Flow, Leverage and Liquidity. While the rest of 76% other variables outside the research variables, for example Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), BOPO, Net Interest Margin (NIM).