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master's thesis
ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI
Diplomski rad
2017. urn:nbn:hr:124:960897
Ljubić, Marko
University of Split
Faculty of economics Split

Cite this document

Ljubić, M. (2017). ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:960897

Ljubić, Marko. "ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:960897

Ljubić, Marko. "ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:960897

Ljubić, M. (2017). 'ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 07 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:960897

Ljubić M. ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 November 07] Available at: https://urn.nsk.hr/urn:nbn:hr:124:960897

M. Ljubić, "ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:960897

Metadata
TitleANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad
AuthorMarko Ljubić
MentorIvica Pervan (mentor)
MBZ: 253310
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Istraživanjem koje je provedeno u ovom radu analizirala se veza između likvidnosti i profitabilnosti u 2015. godini na uzorku od 40 velikih tvrtki iz četiri različite industrije, prerađivačke industrije, građevine, trgovine na veliko i malo i industrije informacija i komunikacija. Da bi se moglo provesti istraživanje na navedenu temu potrebno je bilo prvo izračunati tražene pokazatelje. U ovom slučaju koeficijent tekuće likvidnosti i radni kapital kao pokazatelje likvidnosti i povrat na imovinu (ROA) i povrat na kapital (ROE) kao pokazatelje profitabilnosti. Podaci potrebni za izračun pokazatelja uzeti su iz bilance i računa dobiti i gubitka. Statistička analiza provedena je računajući regresijsku analizu, Pearsonov koeficijent korelacije i Spearmanov koeficijent korelacije. Prilikom testiranja hipoteze H1.1. utvrđeno je da ne postoji statistički značajna veza između koeficijenta tekuće likvidnosti i povrata na imovinu (ROA). Također prilikom testiranja hipoteze H1.2. utvrđeno je da ne postoji statistički značajna veza između radnog kapitala i povrata na kapital (ROE). Na kraju se može utvrditi da se odbacuje početna hipoteza o postojanju pozitivne veze između pokazatelja likvidnosti i profitabilnosti.
Abstract (english)
The research conducted in this paper analyzes the relationship between liquidity and profitability in 2015 on a sample of 40 large companies from four different industries, manufacturing, construction, wholesale and retail and information and communication industries. To be able to conduct a research on this topic, it was necessary first calculate the required indicators. In this case, the coefficient of liquidity and working capital as indicators of liquidity and return on assets (ROA) and return on equity (ROE) as indicators of profitability. The data required for the calculation of the indicators are presented in the statement of financial position and profit and loss account. Statistical analysis was performed by computed regression analysis, Pearson correlation coefficient and Spearman correlation coefficient. When testing hypothesis H1.1. it was found that there was no statistically significant correlation between the liquidity and assets return (ROA) coefficient. Also, when testing hypothesis H1.2., it was found that there is no statistically significant association between working capital and ROE. In the end, we can conclude that it rejects the initial hypothesis about the existence of positive links between liquidity and profitability indicators.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:960897
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-11-06 13:04:35