Jurnal Akuntansi Profesi
Vol. 13 No. 1 (2022)

Pengaruh Likuiditas, Leverage, Aktivitas, Ukuran Perusahaan, dan Sales Growth Terhadap Profitabilitas

Fara Zumrotul Mufalichah (Program Studi S1 Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank Semarang)
Ida Nurhayati (Program Studi S1 Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank Semarang)

Article Info

Publish Date
11 May 2022

Abstract

Abstract This study aims to examine the effect of liquidity, leverage, activity, company size and sales growth on the profitability of manufacturing companies listed on the IDX for the period (2018-2020). The research population includes all manufacturing companies listed on the IDX for the period (2018-2020). The sampling technique used was purposive sampling. The data obtained were 335 samples. The data analysis method used is multiple linear regression analysis. The results of this study indicate that liquidity and sales growth have a significant positive effect on profitability, while leverage, activity, and firm size have no effect on profitability. Keywords: Profitability, Liquidity, Activity, Sales Growth

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Journal Info
Jurnal Akuntansi Profesi
Website

Abbrev

JAP

Publisher

Universitas Pendidikan Ganesha

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting ...