Jurnal Akuntansi dan Keuangan
Vol 8, No 2 (2019)

PENGARUH DEBT EQUITY RATIO, PERTUMBUHAN ASET, PERPUTARAN MODAL KERJA, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS

Desy Mariani (Universitas Budi Luhur)



Article Info

Publish Date
20 Oct 2019

Abstract

Profitability shows the company’s ability to make a profit, one of the measuring instruments used in determining the level of profitability is Return On Asset (ROA). This study aims to analyze the effect of Debt Equity Ratio, asset growth, working capital turnover, and corporate social responsibility on profitability. The population in this study used secondary data as many as 156 companies. Sampling using purposive sampling method found 101 companies, Manufacturing Companies Listed On The Indonesian Stock Exchange For The Period 2015-2017. The analysis technique uses multiple linear regression analysis. The results of the test variable Debt Equity Ratio and variable asset growth have an effect on profitability, while the working capital turnover and corporate social responsibility variables have no effect on profitability.

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Journal Info

Abbrev

akeu

Publisher

Subject

Social Sciences

Description

akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi ...