Ayu Lestari
Universitas Stikubank (UNISBANK) Semarang

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Pengaruh Karakteristik Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Tahun 2018-2020 Ayu Lestari; Ceacilia Srimindarti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36891

Abstract

This study aims to test and analyze the influence of company characteristics on profitability. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used in this study is purposive sampling techniques and get samples 445 companies. The data analysis method used in this study is multiple linear regression analysis. The results of this study found that institutional ownership and company size positively affect profitability. Managerial ownership has a significant negative effect on profitability, while liquidity has no effect on profitability.