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All Journal Jurnal Riset Akuntansi dan Bisnis NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Akuntansi Bisnis dan Publik Jurnal Bina Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Proceeding International Seminar of Islamic Studies ProBisnis : Jurnal Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital Proceedings of The International Conference on Business and Economics
Sari, Meigia Nidya
Universitas Pembangunan Panca Budi
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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The Effect Of Receivables Turnover, Capital Structure, Operating Costs, And Company Size On Profitability In Banking Companies Listed On The Indonesia Stock Exchange Adelia, Putri; Nasution, Nina Andriany; Sari, Meigia Nidya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11122

Abstract

This study aimed to examine the effects of accounts receivable turnover, capital structure, operating costs, and firm size on profitability in banking companies listed on the Indonesia Stock Exchange. The study used secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The research data consisted of company financial statement data from 2023–2024. The study was conducted in 2025. The population of this study included all banking companies totaling 47 companies, with a sample of 41 companies, resulting in 82 rows of data used as the sample. This study employed an associative approach with quantitative data. Multiple linear regression analysis was applied using SPSS 24.0 for data processing. The results showed that accounts receivable turnover and firm size partially had a positive and significant effect on profitability, while capital structure partially had a negative and significant effect on profitability, whereas operating costs did not have a significant effect on profitability. Simultaneously, accounts receivable turnover, capital structure, operating costs, and firm size had a positive and significant effect on profitability in banking companies. Accounts receivable turnover became the most influential variable on profitability. Accounts receivable turnover, capital structure, operating costs, and firm size contributed 52.4% to profitability. Accounts receivable turnover, capital structure, operating costs, and firm size had a strong relationship with profitability.
Co-Authors ADELIA, PUTRI Annisa Fajariah Damanik azzahra, an suci Dhea Yulia Ananda Dinda April Yanti Dito Aditia Darma Nasution Farah Soufika Thahirah Mika Debora Br Barus Nasution, Nina Andriany Nur Aliah Syafira, Nicky Inca