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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Fransiska, Monas Selviana
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Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas Fransiska, Monas Selviana; Agus Sihono
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/57t17v06

Abstract

Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on the Indonesia Stock Exchange between 2019 and 2023. Multiple linear regression analysis was employed as a statistical testing tool to analyze secondary data from annual reports. The results show that receivable turnover, inventory turnover, and firm size do not significantly impact profitability, while the debt-to-equity ratio has a significant negative effect.
Co-Authors Agus Sihono