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Arwan Gunawan
Jurusan Akuntansi Politeknik Negeri Bandung
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Pengaruh Struktur Modal, Likuiditas, dan Perputaran Aktiva terhadap Profitabilitas Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019-2023 Azhari, Lutfi Asiah; Sudradjat, Sudradjat; Gunawan, Arwan; Hastuti, Hastuti
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6546

Abstract

Abstract: This study aims to determine the effect of capital structure, liquidity, and asset turnover on profitability. The independent variables in this study is the capital structure measured using the Debt to Assets Ratio (DAR); liquidity measured by Current Ratio (CR); and asset turnover as measured by Total Assets Turnover (TATO). The dependent variable used is profitability as measured by Return on Assets (ROA). The sample of this research is energy sector companies listed on the Indonesia Stock Exchange in 2019-2023 (5 years) using purposive sampling techniques. This research uses a quantitative method. The data used in this research are secondary data obtained from financial statements and annual reports published by the Indonesia Stock Exchange (www.idx.co.id) and the company's website. The analysis and hypothesis testing technique uses panel data regression analysis. The results showed that capital structure and assets turnover had a significant effect on profitability, while liquidity showed the opposite. While simultaneously, capital structure, liquidity, and asset turnover affect profitability.
Co-Authors Abdul Nasir Adri Ariyulianti Afriady, Arif Agnia Firda Yuntafa Arianto Wisnu Prabowo Aulia Shafira Kahar Azhari, Lutfi Asiah Caroline, Sheren Audia Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Djuwarsa , Tjetjep Endah Dwi Kusumastuti, Endah Dwi Gilang Hafitri, Rifa Hanifa Khoirunnisaa Heryanto Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Hikam Syahid Jayana Ilyas Nur Shiddiq Ishak, Jouzar Farouq Iwan Setiawan Iwan Setiawan Linda Luciana Mochamad Umar Mai Mulyandani, Vina Citra Mulyandani Nabila Ayudya Maharani Noorsyah Adi Noer Ridha Novianty, Ira Nurul Afifah Nurul Febriyanti Hazmi Putra, Sugih Sutrisno Raffli Dika Pratama Rahma Nazila Muhammad Riauli Susilawaty Hutapea Rina Nurmalina Rita Oktaviyani Putri Rizka Sri Wandari Rovishany, Nabila Daffa Ruhana, Nafisah Sembiring, Etti Ernita Siti Nur Anisya Sri Listiyani Sudradjat Sudradjat Sudradjat Sudradjat Surachman, Rifqi Syarief, Mochamad Edman Tanti Hafni Arifah Mustofa Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Utari, Sherina Putri Yanti Rufaedah, Yanti