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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Iman Indrafana
Universitas Harapan Medan
Economics, Econometrics & Finance

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Pengaruh DER, TATO dan CR Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Hizkia Putri Butar Butar; Iman Indrafana
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2207

Abstract

This study aims to analyze the effect of debt to equity ratio, total asset turnover and current ratio on profitability with company size as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a population of 130 consumer non-cyclicals companies. A sample of 37 companies was selected using purposive sampling method, with a research period of 5 years so that 185 observation data were obtained. The data analysis technique used in this research is multiple linear regression and MRA using the SPSS 26 tool. The results of this study indicate that the debt to equity ratio and total asset turnover have a significant effect on profitability, while the current ratio has no effect on profitability. Company size is unable to moderate the effect of debt to equity, total asset turnover and current ratio on profitability in consumer non-cyclicals companies listed on the IDX in 2019-2023.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Liberni Waruwu; Iman Indrafana; Azis Asriadi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 3 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i3.27189

Abstract

This study aims to examine the effect of firm size, leverage, and liquidity on firm performance with dividend policy as a moderating variable. This is a quantitative study that selects a population of consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. The sample was selected using a purposive sampling method with five criteria, resulting in 13 companies over five years of observation, totaling 65 samples. Data were collected through documentation study techniques and analyzed using multiple linear regression analysis and residual-based moderated regression analysis (MRA). The results of the analysis indicate that firm size and leverage have no significant effect on firm performance. Liquidity has a significant effect on firm performance. Dividend policy moderates the influence of firm size, leverage and liquidity on firm performance in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024
Co-Authors Azis Asriadi Hizkia Putri Butar Butar Liberni Waruwu