ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI

Ljubić, Marko

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master's thesis

ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI

Diplomski rad

Split: University of Split, Faculty of economics Split, 2017. urn:nbn:hr:124:960897

Ljubić, Marko

University of Split
Faculty of economics Split

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APA 6th Edition

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

MLA 8th Edition

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

Chicago 17th Edition

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

Harvard

Ljubić, M. (2017). 'ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 29 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:960897

Vancouver

Ljubić M. ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 December 29] Available at: https://urn.nsk.hr/urn:nbn:hr:124:960897

IEEE

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

Cite this item: https://urn.nsk.hr/urn:nbn:hr:124:960897

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Metadata

Title	ANALIZA VEZE IZMEĐU LIKVIDNOSTI I PROFITABILNOSTI : Diplomski rad
Author	Marko Ljubić
Mentor	Ivica Pervan (mentor) MBZ: 253310
Granter	University of Split Faculty of economics Split Split
Defense date and country	2017-09, 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)
Language	croatian
URN:NBN	urn:nbn:hr:124:960897
Study programme	Title: Business Studies Study programme type: university Study level: graduate Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
Terms of use
Repository	REFST
Created on	2017-11-06 13:04:35