FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PROFITABILITY PADA PERUSAHAAN MANUFAKTUR TAHUN 2016-2018

Edlyn Felicia, Elizabeth Sugiarto D (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 4 (2020): Oktober 2020

The purpose of this study is to obtain evidence on the effect of sales growth, firm size, leverage, and cash management on firm profitability in manufacture companies listed in Indonesian Stock Exchange during 2016-2018. Sample was selected using purposive sampling method amounted to 289 samples. Data processing techniques using multiple linear regression analysis with helped by Statistical Package for Social//Science (SPSS) Program 22 version. The results of this study show that sales growth, firm size and cash management have positive influence towards firm profitability, while leverage has negative influence towards firm profitability.