Implikasi current ratio terhadap dinamika pertumbuhan laba

Studi pada sektor konstruksi, properti, dan real estate yang listing di BEI (2022–2023)

Authors

  • Muhammad Ilham Ali Fikri Program Studi Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Keywords:

current ratio, profit, liquidity, construction and property sector, IDX

Abstract

This study aims to analyze the effect of the current ratio on profit growth in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. A quantitative approach was used, employing simple linear regression analysis. Data were obtained from annual financial reports and tested using classical assumption tests and statistical analyses (t-test and coefficient of determination). The results show that the current ratio does not have a significant effect on profit growth, indicated by a significance value of 0.064 (greater than 0.05) and an R² value of 0.058. This means that only 5.8% of the variation in profit growth can be explained by the current ratio, while the remaining 94.2% is influenced by other external factors. The findings suggest that liquidity, as measured by the current ratio, is not always a primary driver of profit growth. Other factors such as operational efficiency, business strategy, and market conditions may play a more substantial role in determining a company's profitability.

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Published

2025-08-22

How to Cite

Fikri, M. I. A. (2025). Implikasi current ratio terhadap dinamika pertumbuhan laba: Studi pada sektor konstruksi, properti, dan real estate yang listing di BEI (2022–2023). Maliki Interdisciplinary Journal, 3(7), 189–196. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/17747

Issue

Vol. 3 No. 7 (2025): JULY

Section

Articles

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