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Journal : EL-MUHASABA

Efisiensi Operasional sebagai Mediator antara Likuiditas, Leverage, dan Profitabilitas Perusahaan Properti Febriyanti, Silfiana; Citradewi, Adelina
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.26589

Abstract

Purpose: This study aims to analyze how the role of operational efficiency in mediating the effect of liquidity and leverage on the profitability of companies in the property sector. This was done because of the phenomenon of the value of the shares of companies in this sector decreasing consecutively over the past three years. Method: This research is exploratory research with a quantitative approach, which tests theory through measuring variables with numbers and statistical data analysis. Data analysis techniques include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, path analysis, and F and t hypothesis tests. The research population is property sector companies listed on the IDX in 2022, with a sample of 52 companies selected using the purposive sampling methodResults: The results of this research show that liquidity and leverage have an effect on operational efficiency, liquidity and leverage have no effect on profitability, operational efficiency has an effect on profitability, and operational efficiency can mediate the effect of liquidity on profitability, but cannot mediate the effect of leverage on profitability.Implications: This research can be a reference for the management of property sector companies to pay more attention to their liquidity management and leverage. Novelty: The research uses operational efficiency as a variable to mediate the relationship between liquidity and leverage and corporate profitability. Operational efficiency provides insight into the extent to which companies can optimize the use of their fixed assets to achieve maximum financial performance.
Co-Authors Adib Aulia Shofiana Adif Fachrudin Afifah, Ni’mah Nur Agus Triyani Ainiyah, Winda Qurotul Andhea, Hani Meda Anggraeni, Firda anita desti kartikasari Aprilia, Alfi Noor Asraf Ibrahim Atmim Nurona Nurona Aula Mustaghfiroh Aulia, Mega Ayu Okta Awalia, Dea Eklima Putri Azizah, Rima Amalia Nor Diana, Ni'mah Endang Fatimatul Zahro Eva Novitasari Evi Widiani Evi Widiani Fahrul Ishab Ramadhan Faizunnisa’ Faizunnisa’ Fatikha Rizqya Nur Febriana, Ismi Nur Febriyanti, Silfiana Fina Silfya Fineshia Pramurdyawardani Firda Anggraeni Fitriyah, Luluk Gunawan, Novita Dhanty Hani, Naimatul Ifada Retno Ekaningrum Indriani, Selvia Jalal Luddin kartikasari, anita desti Kharisma Dheni Wati Khubib Miftakhul Amin Laili, Nasyiyatul Latifatuz Zahro, Rizka Linda Agustina Linda Qurrotul Aini Margunani, Margunani Maria Ulfa Miftakhul Qurotul Aini Muhammad Aqdam Baihaqi Muhammad Nova Zainal Naili Darojah Naili Nasyiyatul Laili nathania, yofie meisya Ni'mah Diana Niha Anjalil Muna Ni’mah Nur Afifah Ni’mah Nur Afifah Nofita Rahmawati Nor Hadi Nor Hadi Norma Setiyani Norma Setiyani Novita Dhanty Gunawan Novitasari, Eva Nur Afifah, Ni’mah Nur Aini, Intan Nurul Hidayah QOMARIYAH, SITI NUR Rohmah, Awaliyah Mualisatur sa'diyah, zahrotus Setiyani, Norma Shofiana, Adib Aulia Sintaliya Sintaliya Siti Mutmainah Siti Nur Qomariyah SITI RACHMAWATI siti rachmawati Suhita Whini Setyahuni Sulistiyawati Sulistiyawati Sulistiyawati Sulistiyawati Wati, Kharisma Dheni Widiani, Evi yofie meisya nathania Zahro, Endang Fatimatul zahrotus sa'diyah Zainal, Muhammad Nova