Pengaruh Rasio Solvabilitas dan Profitabilitas Terhadap Kinerja Keuangan pada PT. Pelindo I (Persero) Cabang Belawan

Abstract

This study aims to determine the effect of Solvency Ratio and Profitability Ratio to Financial Performance at PT. PELINDO I (Persero) Belawan Branch. The independent variables used in this study is the ratio of solvency and profitability ratios. Solvency is measured using Debt to Total Asset Ratio (DAR), and Profitability is measured by Return On Assets (ROA). Dependent variable is Financial Performance. This research is a kind of associative research. The population in this research is solvency ratio and profitability ratio in 2011-2015. The sampling technique used is the saturated sample method, the selected sample is the whole of the population in this study. Data collection techniques in this study was done by using documentation techniques while the data analysis techniques are descriptive statistics and multiple linear regression. The results showed that simultaneously, financial ratios consisting of the Solvency (Debt to Total Asset Ratio) and profitability (Return On Asset), significant effect on financial performance because it is known that the value F count> F table, 9,789> 9,552 and significance value F tabel < value of significance F hitung, that is (0,041 <0,05). And partially variable of debt to total asset ratio (X1) has no significant effect to financial performance because the value of significance equal to 0,052> 0,05 and t count < t table (4,216 <4,302) and return on asset (X2) have significant effect to financial performance (Y) because of the significance value of 0.047 <0.05 and the value of t count > t table (4.424> 4.302).