MEDIA BISNIS
Vol 12 No 1 (2020): MEDIA BISNIS

PENGARUH AVERAGE TAX RATE, SIZE,GROWTH, FIXED ASSET RATIO, FINANCIAL LEVERAGE, DAN WORKING CAPITALTERHADAP PROFITABILITY

ERIKA JIMENA ARILYN (Trisakti School of Management)
BENY BENY (Trisakti School of Management)
FRANSISCA FRANSISCA (Trisakti School of Management)



Article Info

Publish Date
10 Dec 2020

Abstract

The purpose of this research is to analyze empirically the influence of average tax rate, size, growth, fixed asset ratio, financial leverage, and working capital toward profitability. The object of this research is food and beverage companies that listed in Indonesia Stock Exchange period 2004-2014. The purposive sampling is used as sampling technique, in which only 6 companies meet the sampling criteria, resulting 66 data obsevations used in this research. Data were analyzed using Eviews8 panel data regression with fixed effect model to test the hyphotesis. The results shows that financial leverage and working capital have influence to profitability. In the other hand, average tax rate, size, growth, and fixed asset ratio have no influence to profitability. Overall, the independent variables influence financial leverage simultaneously.

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Journal Info

Abbrev

mb

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human ...