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All Journal Jurnal Paradigma Akuntansi
Samuel Geraldo Talumikir
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Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA SEKTOR CONSUMER NON-CYCLICAL PERIODE 2021-2024 Samuel Geraldo Talumikir; Malem Ukur Tarigan
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.v8i3.38895

Abstract

This study was conducted to examine and analyze the effect of leverage, liquidity, and firm size on profitability in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was determined using the purposive sampling method, resulting in 52 companies with a total of 208 observations. The data were processed using Microsoft Excel and EViews 13, while multiple linear regression analysis was employed as the analytical technique. The findings reveal that leverage has a negative and significant effect on corporate profitability. In contrast, liquidity and firm size do not have a significant effect on profitability. These results indicate that the use of debt is one of the factors influencing a company's profitability, whereas the level of liquidity and firm size have not been proven to exert a significant influence on the profitability of consumer non-cyclical companies during the period of observation.
Co-Authors Malem Ukur Tarigan