PENGARUH LIKUIDITAS, EFISIENSI MODAL KERJA, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS

Alfred Kamsari, Herlin Tundjung Setijan (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 2 (2020): April 2020

The purpose of this study is to obtain the empirical evidence regarding to the effect of liquidity, efficiency of working capital, leverage, and firm size on profitability in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples were selected by using the purposive sampling method and selected 66 companies as the samples that met the criteria of 155 companies listed on the IDX. The results showed that firm size has a significant and negative on firm profitability. It means that the relationship between firm size and profitability is inversely proportional. While liquidity, efficiency of working capital, and leverage do not have a significant effect on firm profitability.