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Journal : Jurnal Akuntansi AKUNESA

PERBEDAAN DETERMINASI PROFITABILITAS PADA PERUSAHAAN BUMN PERIODE 2012-2016 RAHMAWATI, FITRI; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The performance of BUMN be a public concern, which is the profitthat has been earned. In 2017 there were 24 BUMN companies that suffered losses. Avoiding the wrong investment in the company that non profitable, it is necessary to analyze the ratios that affect profitability before investing. This study aims to determine the effect of liquidity, leverage, company size, cash turnover,and accounts receivable turnover on profitability in BUMN companiesin the 2012- 2016 period. In addition, it also aims to compare the determinants profitability of state-owned to the leadership of President Susilo Bambang Yudhoyono and Joko Widodo. The total sample of thestudy was 33 companies that matched the sampling criteria. The analysis tool used is SPSS 23 to process multiple linear regression analysis. The results of this study indicate that liquidity and cash turnover affect profitability while leverage, company size, and accounts receivable turnover not affect profitability. Keywords: Liquidity, Leverage, Company Size, cash turnover, and Accounts Receivable Turnover
Co-Authors - Darliah AA Sudharmawan, AA Abdullah Hasibuan, Hamdi Abdullah, Syahfirin Adelia Adelia, Adelia Adelina Hasyim Afian, Tilal Agung Saputra, Rizka Donny Ahdi Topan Sofyan Alifah, Hidayati Amalia, Hida Amanah, Fitri Anggi, Anggi Apriani, Ari Ariani, Laela Azmi Arif Susanto Arta Kusumaningrum Asep Permadi Gumelar, Asep Permadi Ashari, Ari Asri Andarini Nurlita Astuti, Selvia Dinda Ayatusysifa, Ayatusysifa Ayu Permatasari, Siska Diah Azizah, Faras Puji Badraningsih Lastariwati Baini, Nirmala Baini, Nirmala Barijan, Dede Budi Darmawan Budi Santosa Budi Santosa Cahyo Hasanudin Cahyo, Heru Dadan Suryana Devi, Shintia Dongoran, Rachel F.B Dyah Wahyu Apriani Efendi, Ismail Efendi, Kelvin Nur Endah Pri Ariningsih ERMAN ERMAN Erniawati Diningsih Esti Margiyanti Utami Eti Rakhmiyati, Eti Evi Chamalah Fitri, Haria Fitrian, Harry Pribadi Fitriani, Inayah Fitrianingsih, Ayu Gebi Dwiyanti Gita Dwi Jiwanda Sovira Gotfridus Goris Seran Gun, Gregorius H a r d i n Halimatu Sa’diyah, Halimatu Hamdani Hamdani Hamdani, Rizal Hardin Hardin, Hardin HARIYATI Haryono, Dhanang Andryansah Hasibuan, Nur Anisah Hayat Sholihin Hidayat, Ahmad Taufik Hutama, Ponty S.P. I Dewa Putu Nyeneng Indana, Luthfi INDRASTUTI, DEWI KURNIA Isnani, Salsabila Nurhaliza Putri Ispriyahadi, Heri Jatmiko, Ridho Ari Jeni Mukti Astuti, Jeni Mukti Juliana Juliana Juliati, Putriyani Kapti Asiatun Karim, Fatimah Khairani Aulia, Rahmi Kokom Komariah Kurnia, Puji Kurniyati, Yuli Kusmiati, Isma Larasati, Depi Lasmini Latipa, Latipa Lina Herlina Luthfi Riyadh Rahman Mahanani, Thyara Marezka Marwanti Masiah, Masiah Masitah, Baiq Siti Minarni, Maize Lina Minazh Zhulumati Ilan Nuur, Minazh Zhulumati Muchlis, Ibnu Mukhlis Mukhlis Muninggarsih, Sofia Nais, Miarti Khikmatun Nazra, Endah Regita Cahyani Nelmawarni, Nelmawarni Nirmala Nirmala, Nirmala Nita Merlina, Nita Nofika, Reni Noor Fitrihana Noorjamil, Bayu Fajri Novi Ratna Dewi Nugraha, Difa Aria Nurjana, Nurjanah Nurmitasari, Jeki Oktha Ika Rahmawati Prabowo, Endra Tri Prakoso, Bagas Prasetya, Prima Adi Prihatin, Umul Hani Pulut Suryati, Pulut Putri, Indah Deviana Putri, Rizka Apriani Putri, Sintia Salsabila Rachman, Saskia Aulia Rahmah, Fitri Puan Hayati Cahyaning Ramadhani, Alifa Zahro Restiana, Reza Rezal, Muhammad Riza, Yulfira Rizqie Auliana Romdony, Jefry Rozamuri, Arif Murti Runanto, Dedi Sahratullah Sane, Bastion Faruq Santi Merlinda Saputra, Muhamad Andika Sefri Imanuel Fallo Selviana Selviana Seprianingsih, Dewi Septiowati, Tuti Simaremare, Perawati Sinamo, Ogamaliel Sohmo Siswandari, Puti Sofi, Ahmad Sri Kadarwati Sri Wahyuni Sufiana Noor Sukma, Yoky Nanda Adi Sunarsi, Denok Suratman, Risky Yoga Sutisna, Muhamad Tanasa, Lala Novela Tien Aminatun Tintin Febrianti Titin Ekowati Titin Ekowati, Titin Ekowati Tursiyah -, Tursiyah Usman, U Utami , Esti Margiyanti Widihastuti Yona Ladyventini Yoyo Sulyo Zaenal Abidin Zainal Abidin Zakwan Adri Zulhariadi, Muhammad