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All Journal Jurnal Paradigma Akuntansi
Caroline Halim
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Economics, Econometrics & Finance Social Sciences

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PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRIALS Caroline Halim; Liana Susanto
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38835

Abstract

   This research was aimed to obtain empirical evidence regarding the effect of liquidity (CR), Company SIZE (SIZE) and leverage (DER) on the Profitability (ROA) of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the year 2022-2024 period. 144 data from 48 infrastructure companies are used on this research. This study is using purposive sampling method to gather the samples. The hypothesis of this research is tested by the multiple linear regression method. This research is using SPSS version 29 to process the data in this study. The result of this research conclude that liquidity has a significant positive effect on profitability, SIZE has a significant positive effect on profitability while leverage has no significant effect on profitability. The implicatiom of this research is company must utilise liability to increase company’s income which increase profitability that affecting stock price.   
Co-Authors Liana Susanto