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All Journal Jurnal Akuntansi Multiparadigma Wikrama Parahita : Jurnal Pengabdian Masyarakat JURNAL LENTERA BISNIS Indo-Fintech Intellectuals: Journal of Economics and Business Journal AK-99 ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat
Lambyombar, Yustinus
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Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : JURNAL LENTERA BISNIS

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DINAMIKA UKURAN PERUSAHAAN, ARUS KAS, DAN PROFITABILITAS SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA Suwandi, Suwandi; Eka, Andi Primafira Bumandava; Nurdiani, Elia Erna; Lambyombar, Yustinus; Rosari, Renya
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2282

Abstract

Profitability is often a problem in every important corporate policy decision. Company size and cash flow are thought to impact profitability. This causal study aims to measure the effect of company size and cash flow on the profitability of the food and beverage sector in the Indonesian capital market for the 2020-2024 period. This research covers 9 sample companies selected using a purposive sampling approach. The financial statements included in this study were obtained through the website www.idx.co.id using a documentary approach. After data collection, analysis was conducted using multiple linear regression. The findings indicate that company size has an insignificant negative effect on company profitability, while cash flow has an insignificant positive effect. Following these findings, efficient asset management and cash management optimization are needed to achieve optimal profitability.
Co-Authors Eka, Andi Primafira Bumandava Ester Melania Pasamba Kalorbobir, Yohana Magdalena Lewaru, Trisna Sary Muhammad Junaidi Nurdiani, Elia Erna Rosari, Renya Suwandi Suwandi Temalagi, Selva Uniberua, Stivan Harry Warkula, Yohanes Zefnath Welay, Piter Arson Yuliana Yuliana