Pengaruh Likuiditas Dan Struktur Modal Terhadap Profitabilitas pada PT Kalbe Farma Tbk

Anzala Rahma Sholikah; Lis Setyowati; Andrik Gastri.W; Nuryadi

doi:10.61132/moneter.v4i4.2715

Authors

Anzala Rahma Sholikah Sekolah Tinggi Ilmu Ekonomi Pemuda
Lis Setyowati Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Pemuda, Surabaya, Indonesia
Andrik Gastri.W Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Pemuda, Surabaya, Indonesia Korespondensi
Nuryadi Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Pemuda, Surabaya, Indonesia

DOI:

https://doi.org/10.61132/moneter.v4i4.2715

Keywords:

Financial statements, Current Ratio, Debt to Equity Ratio, Return on Assets, financial performance

Abstract

This study aims to analyze the influence of liquidity and capital structure on the profitability of PT Kalbe Farma Tbk. The data examined consists of the financial statements of PT Kalbe Farma Tbk for the years 2020–2024. Data collection was conducted using the documentation method, while data analysis employed descriptive statistical analysis techniques. The results indicate that, individually (partially), liquidity—proxied by the Current Ratio (CR)—and capital structure—proxied by the Debt to Equity Ratio (DER)—do not have a significant effect on profitability, which is proxied by Return on Assets (ROA). Simultaneously, liquidity and capital structure do not have a significant effect on profitability.

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