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Journal : Jurnal Paradigma Akuntansi

PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Felicia, Felicia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25279

Abstract

The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Felicia, Felicia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26449

Abstract

The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.
Co-Authors Alam, Hanifah Pagar Alisia, Celyn Alivia Putri, Tasya Andre Hariyanto Chandra Angellina, Felisia Grace Angwyn, Halbert Annisa, Zahrah Aryusmar, Aryusmar Bilqisthi, Muhammad Fardian Brigita Meys Sumule Calista, Calista Charles, Caroline Chic, Sebastian Areen Christien, Intan Cynthia Sari Dewi Devina Wibowo, Ghita Elvilie, Elvilie Esther Hutagaol Fahriansa Fadillah, Dylan Fanny, Dea Faqih, Ahmad Maulana Febriyantoro , Mohammad Trio Feliciana, Feliciana Ferdinand D. Saragih, Ferdinand D. Fernando Fernando, Fernando Gevira Sofa, Natasya Gunardi Gunardi Guntur Haludin Henny Wirianata, Viriany, Heru Christanto I Made Wira. M. C Ida Ayu Putu Sri Widnyani Ignatius Simanjuntak, Edward Isnaeni Marhani Ivander, Willy Jessica Jessica Joosten Joosten Juanta, Palma Kenanya S, Yokhebed Kurniawan, Andrea Lastro, Djano Livia Thio, Cheryl Maheswara Atma Wijaya Mala, Chajar Matari Fath Margareth Ekaputri Siregar, Editha Maulana, Alvin Maxmilla Yoche, Maria meriani, meriani Michael Bezaleel Wenas Michael Jaya, Michael Mohamad Trio Febriyantoro Monica Monica, Monica Muhammad Iham Yusuf Mulida, Neta Ngadiman Ngadiman Ngajudin Nugroho Nita S. Kokali, Yuliana Noviyanti, Indah Nusa Muktiadji Octavia, Mutiara Yasmin Prabawati, Dewi Pratiwi, Givens Putri, Restu Novrianda Ratna Handayani Rina Kundre Rosetia, Amanda Rossalina, Emilia Rudy Adipranata Saleh, Mohamad Zein Salim, Marcovan Santana, Kelly Sebastian, Alvin Sonya Munadir Syah Steven Hutabarat, Yusuf Suprapti, Fitriana Tannaka, Giovano Tanoto, Grace Ashley Teguh Prasetio Utami Karmawan, Listya Valentine, Ivo Veny, Veny Vigo Hantanto, Ken WIDYA AGUSTINAH Wilfred Solo, Devin Windarko Windarko Yansen, Eddy Yapina Widyawati Yulia Yulia Yuliana Yuliana Yuliana Yusuf Iskandar Zein Saleh, Mohamad Zulkifli Zulkifli