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Rintan Saragih
Fakultas Ekonomi, Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Sales Growth, Liquidity, and Firm Size on Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange Gebi Foresa Lumban Gaol; Arthur Simanjuntak; Rintan Saragih; Robinhot Gultom
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jnmamt06

Abstract

This study examines the effect of sales growth, liquidity, and firm size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Profitability is proxied by Return on Assets (ROA). A quantitative causal method with multiple linear regression analysis via SPSS 26 was employed. Purposive sampling yielded 29 companies (82 observations after outlier removal). Results show that sales growth has a positive and significant partial effect on ROA; liquidity has a positive but insignificant partial effect; firm size has a negative and insignificant partial effect; and all three variables simultaneously exert a significant effect on ROA. The Adjusted R² is 0.143, indicating 14.3% of profitability variation is explained by the model
Co-Authors Apriani Magdalena Sibarani Arison Nainggolan Arthur Simanjuntak Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Erwansyah Erwansyah Erwansyah Erwansyah Farida Sagala Gebi Foresa Lumban Gaol Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Ivo M. Silitonga Ivo Maelina Silitonga Jeudi A. T. P. Sianturi Jhoni Maslan Jon Henri Purba Kuras Purba Mangasa Panjaitan Mario Putra Pangihutan Sihite Mega Sari Sitompul Melanthon Rumapea Mislan Sihite, Mislan Mitha Christina Ginting Mulatua Silalahi, Mulatua Nurwijayanti Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rasmulia Sembiring Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Robinhot Gultom, Robinhot Rommel Sitohang Ryanti Devita Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Selamat Siregar Siti Normi Sonia Br Tumorang Tika Meisiska Br Sembiring Tiur Rajagukguk Tri Darma Sipayung Truly Okto H. Purba Veraci Silalahi Wesly Andri Simanjuntak Winarto Winarto Yosephine Natalita Sembiring Yosephine Sembiring