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All Journal Jurnal Paradigma Akuntansi
Vincentia Evita Tjakrakusuma
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN FIRM SIZE TERHADAP LEVERAGE CONSUMER NON-CYCLICALS BEI 2022-2024 Vincentia Evita Tjakrakusuma; Jonnardi; Syanti Dewi
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39055

Abstract

The purpose of this research is to analyze the influence of profitability, liquidity, and firm size on leverage within Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. ROA serves as the proxy for profitability, CR for liquidity, and the natural logarithm of total assets for firm size, while DER is used to measure leverage. Using a quantitative panel data method with purposive sampling, the study collected data from 42 companies totaling 126 observations. Processing was carried out in E-views 13 with the Fixed Effect Model selected as the estimation approach. The results reveal that liquidity holds a negative and significant relationship with leverage, supporting Pecking Order Theory, while neither profitability nor firm size demonstrated a significant relationship with leverage across the 2022-2024 post-pandemic recovery period.
Co-Authors Jonnardi Syanti Dewi