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PENGARUH LIKUIDITAS TERHADAP LABA BERSIH PERUSAHAAN PT. JASAMEDIKA SARANATAMA, BANDUNG

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ABSTRACT EFFECT OF LIQUIDITY TO NET EARNINGS AFTER TAX IN PT . JASAMEDIKA SARANATAMA, BANDUNG by : Vibriani Sagala The purpose of this study was to determine the effect of liquidity on net income of PT. Jasamedika Saranatama, Bandung. This study used a descriptive method, namely collecting, presenting, and analyzing data based on real and actual situation, then draw conclusions. The data used the Balance Sheet and Income Statement from 2008 to 2012. Analysis and processing of data using statistical tools, with the regression analysis, correlation coefficient, coefficient of determination, and tests of significance . Liquidity over current ratio of PT. Jasamedika saranatama in 2008 was 0.27, higher than the current ratio in similar industries ( 2.20 ). The year 2009 was 0.27, higher than the current ratio of similar industries ( 2.80 ). In 2010 the current ratio was 16.54 while the industry standard was 1.86, it means that the current ratio of PT. Jasamedika Saranatama larger, the year 2011 was 25.64 while the industry standard is the current ratio of 1.65, it means that the current ratio of PT. Jasamedika Saranatama still greater, in 2012 the current ratio was 14.98 while the industry standard was 1.90, it means that the current ratio of PT. Jasamedika Saranatama still great. And a current ratio of PT. Jasamedika saranatama can be concluded that the level of liquidity in the last 5 years was still better than the current ratio satandard industry . The net profit of the company PT. Jasamedika Saranatama Rp 111 373 642 of the year 2008, net income in 2009 decreased to ( Rp 405,951,591 ) with the percentage of -464.50 %, in 2010 net profit to Rp 413.679.847 with percentage -201.90 %, in 2011 net income increased to Rp 2.590.229.577 526.14 % with a percentage, in 2012 net profit increased to Rp 2,810,408,180 with the percentage 10.85 % . Based on the results of studies with statistical analysis, it can be seen t_hitung r = 0.777 and = 2.138 < t_ ( table ) = 3.183, then Ho was accepted, which means there was no significant relationship between the liquidity of the company's net profit. The coefficient of determination was equal to 0.604 % which means net income can be affected by the liquidity of the company amounted to 0.604 %, while the remaining 39.6 % was the influence of other factors beyond the study .