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Miswanto Miswanto
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Journal : Asean International Journal of Business

 1 
Analysis of the Effect of Liquidity, Income Tax Expense, and Leverage on Profitability Miswanto, Miswanto; Jatmiko, Muji Setyo
Asean International Journal of Business Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v4i2.1460

Abstract

Purpose – This study examines the effect of liquidity, income tax expense, and leverage on profitability. Methodology/approach – The test uses panel data with a population of 103 companies. The research period for 5 years is from 2019 to 2023. The purposive sampling method was used, so the sample data was 170 observations. The data uses a combination of time series data and panel data. Findings – The results showed that liquidity has no effect on profitability and has a negative direction. Income tax expense has a significant positive effect on profitability. Leverage has a significant negative effect on profitability. Novelty/value – This research contributes to making a practitioner reference for decision-making in increasing profitability and becoming a theoretical reference for further research. The relevance of these results helps financial managers make strategic decisions to manage the company's financial resources. High liquidity indicates an accumulation of unproductive assets. Financial managers can plan tax strategies. The relevance of the results helps financial managers determine the optimal level of leverage. High leverage can increase the risk of default. While low leverage can indicate a heavy dependence on equity.
Co-Authors Aditia Yusuf Setiawan Aditya Candra Kusuma Al.Patriot Putera Mahendra Alda Yuliana Amalia, Yusrina Ana Marcal Anacleto Roberto Carolina Soares Anjar Surdiyani Annisa Anti Aulia Nuri Saragih Aprih Santoso Aslan, Vajrin Syawaluddin Baldric Siregar Baldric Siregar Bambang Setia Wibowo Beby Ayu Wardhani BIYANTO, FRASTO Bria, Anggelina Yuniance Brito, Sr. Ervinia Martins Devi Tri Nugraheni Dewi Fitriyani Diczon Stevanus Oematan Dwi Murniyati Edigar Filipe Pereira Eggi Sandy Tesa Eka Puspita Sari Eka Puspita Sari Eko Prasetio, Eko Endarwati Endarwati Ernawan Septia Putri Ussholehah Fadli, La Ode Fdiah Ulima Tiarsih, Waitun Nur Fernandes, Adelia Fithratun Nuha Tsabita Francisco Martins Da Silva FRASTO BIYANTO Gabriela Rosellini Wisnu Geraldin Gusmao, Maria Alda Saores Hernandi J Horacio, Amancio Irma Oktarina Safitri Isnanda Zainur Rohman, Isnanda Zainur Izza Salsabila Jatinugroho, Robertus Cahyo Jatmiko, Muji Setyo Juvin Setyarini Lisa Astuti Lu’lu’ Nafiati Marufi, Muqorrobien Mbete, Roselina Lucia Ketty Meidi Syaflan, Meidi Meiliasari, Vika Mohamad Faiz Arrafi Mubarok, Rijal Rizki Muhammad Nabil Bouxit Murniyati, Dwi Neno, Yohanes Robinsius Nonis , Maria Febriani Nopi Handayani Nugraha, Mochamad Saddam Ilyas Nur Diana Nur Wulandari, Diah Novita Oktafiani, Vani Pane, Mimi Meriami Br Patmawati, Desi Perdana, Oksa Wisnu Pereira, Deolindo Henrique Pereira, Edigar Filipe Pereira, Filipe Mendes Pinto, Leonardo Pratama, Yondik Army Pratiwi, Chris Indah Putra, Gregorius Okta Putri Arneta Sidik Putri Dharmana, Vanessa Putri, Ajeng Kharisma Qorry Fatona, Arifa Rahmawaty, Anisa Rajabuan, Ance Costansa Ratnasari, Intan Riana Riana Rina Wulandari Rois Arifin Rosalina Deviyanti Rr. Niken Purwasari Santosa, Harjuna Cipta Saores Gusmao, Maria Alda Sarmento, Tito Apolinario Sempati May Al-Farrasi Seno Bagus W, R. Stefanus Setyarini, Juvin Shandhi Alamsyah Shilfiyana, Dhindha Shofia Suparti Shofia Suparti Sirait, Dian Rumintang Irianti Soares, Anacleto Roberto Carolina Soares, Casimiro Soares, Luis Americo Sonia Putri, Syifa Syifa Sonia Putri Talentia Herri Christiana Terra, Inai Theresia Trisanti Theresia Trisanti Tiara Nur Anisah Tiara Nur Anisah Titik Kusmantini Totok Wijayanto, Totok Ula Restu Rafifah V. da Silva, Rita de Fátima Vajrin Syawaluddin Aslan Veronica Sunarto Ximenes Watang, Kirenius Conny Chapry Wibisana, Luqman Ikhsanudin Wijaya, Nikodemus Hans Setiadi Wulandari, Amalia Dewi Ximenes, Antonio Yanuar Rifqi Abdullah Yanuar Rifqi Abdullah Yessi Ria Angelia Yudhasepti, Wikarisa Zahra, Zulfa Putri Az-