Pengaruh likuiditas, aktivitas dan solvabilitas terhadap perubahan laba pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2019

This study aims to examine the effect of liquidity, activity and solvability on changes in profit in Property and Real Estate companies listed on the Indonesia Stock Exchange 2015-2019. The independent variables in this study are Current Ratio, Total Assets Turnover, and Debt to Equity Ratio. While the dependent variable in this study is the change in profits. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2019 period. The sample selection was by using purposive judgment sampling method. The data used in this research is quantitative data obtained from www.idx.co.id. Data collection techniques with documentation techniques. The research data were analyzed by multiple regression analysis with SPSS 25. There were 20 property and real estate companies listed on the IDX which were used as research samples based on predetermined criteria. The results showed that the liquidity variable had no significant effect on changes in profits. Meanwhile, the activity and solvency variables have a significant effect on changes in profits. There is a significant influence on the variable liquidity (X1), activity (X2), and solvency (X3) simultaneously affecting changes in profits (Y) in the Property and Real Estate sub-sector companies listed on the IDX for the period 2015 - 2019. This is indicated by the value of F statistic of 9,227 with a probability of 0,000. The probability is smaller than the significance level used, namely 5%. The coefficient of determination (R2) in this study was obtained at 0.200 or 20%, this indicates that the ability of the independent variable to explain variations in the dependent variable is 20%.