ANALISIS HUBUNGAN LIKUIDITAS DAN PROFITABILITAS PT AEROWISATA CATERING SERVICE MEDAN

Authors

  • Anda Yanny

Abstract

untuk mengetahui hubungan likuiditas dan profitabilitas pada PT Aerowisata Catering Service Medan.Variabel Likuiditas yang digunakan terdiri dariCurrent Ratio, Quick RatiodanCash Ratio.Sedangkan padaprofitabilitas yang digunakan adalahReturn on Investment.Metode yang digunakan adalah metode analisiskorelasi spearman dan pengujian hipotesis yang dilakukan adalah dengan pengujian signifikansi adalah uji tdengnan menggunakan bantuan program software SPSS (Statistic Product and service Solutionversi 12.00.Penelitian ini menmggunakan data wawancara dengan pihak bagian pembukuan dan data skunder yang berupalaporang keuanga PT Aerowisata Catering Service Medan tahun 2001 sampai dengan tahun 2006.Hasilpenelitian menunjukkan bahwaCurrent Ratio dan Quick Ratiomemiliki hubungan yang negatif dan tidaksignifikan terhadapReturn on InvestmentsedangkanCash Ratiomemiliki hubungan yang positif.Kata kunci : Current Ratio, Quick Ratio, Cash Ratio dan Return on Investmen

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Published

2020-09-05

Issue

Vol. 5 No. 3 (2017): Januari 2017

Section

Articles

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