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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah IJIES (International Journal of Innovation in Enterprise System) Journal of Islamic Economics and Finance Studies Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Journal of Education, Cultural, and Politics Journal of Management and Social Sciences International Journal of Management, Economic, Business and Accounting ISJOUST DFAME Digital Financial Accounting Management Economics Journal MILRev: Metro Islamic Law Review Dinamika Pendidikan
Najmudin
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Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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The Important Evidence of Leverage in Mediating the Effect of Sales Growth and Capital Intensity on Profitability Sarah Triayuni; Najmudin; Rio Dhani Laksana
Journal of Management and Social Sciences Vol. 2 No. 1 (2023): Februari : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i1.231

Abstract

The main goal of this study is to assess the impact of sales growth applying the leverage as mediator factor and capital intensity to profitability. The population of study consist of 41 manufacture corporates registered at the IDX which the observation period during year 2019 to 2020. Based on the data analysis and result of study applying Structural Equation Modeling-Partial Least Square or SEM-PLS, the evidence shows that there is no impact significantly from sales growth to profitability. Meanwhile, sales growth has an impact positively to leverage; financial leverage has an impact negatively to profitability; and financial leverage could mediate the effect of sales growth variable to profitability. In addition, capital intensity has an impact negatively to profitability.As the implication, this result recommends that manufacture companies should avoid using debt to finance their operation because it could lead to a decrease in profits.
Co-Authors Abila, Ahbab Achmad Maftuh Sujana Adam, Duki Ahyakudin Aisy, Mahda Rihhadatul Asep Yana Yusyama Cut Misni Mulasiwi Dini Martinda Lestari Fandy Adpen Lazzavietamsi Henri Bimawan Hidayat, Erik Istaryatiningtias Kholifaturrohmah, Ramita Leni Amelia Moh Mukhsin Mohamad Husni Muhammad Abduh Muhammad Eka Anwaril Ikhsan Muharromah, Zahratul Mukhsin, Moh. Nida, Anisa Ulfatun Pardiansyah, Elif Permana, Daffa Abdi puspita maelani Puspita Maelani Rahmatullah Rio Dhani Laksana Sabila Sofiannisa Sarah Triayuni Seliyana Heryani Sukendro, Noviani Dwi Wahyudi Syihabudin Wike Pertiwi Yeni Bahri, Fitria Yulia Anisa yusyama, asep yana