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All Journal Islamic Economics and Finance Journal
Ainun Nabila
Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance

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Dinamika Kinerja Keuangan: Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Laba Bersih Sektor Non-Primer Ainun Nabila; Amir; Andi Arman
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.349

Abstract

This study analyzes the effect of profitability (ROA), leverage (DER), and liquidity (CR) on net income in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for 2021–2024. Using a quantitative method with purposive sampling, this study obtained 44 observation data points and analyzed them using multiple linear regression. The partial test results (t-test) indicate that profitability has a positive and significant effect on net income, liquidity has a negative and significant effect, while leverage has no significant effect. Simultaneously, all three variables significantly affect net income with a coefficient of determination (R Square) of 42.5%, while the remaining 57.5% is influenced by other factors outside the research model. These findings highlight the importance of optimizing asset management efficiency and preventing idle cash to sustainably maximize net income performance.
Co-Authors Amir Andi Arman