e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Rasio Profitabilitas, Leverage dan Aktivitas Terhadap Pertumbuhan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021

Sari Faturrohma (Universitas Islam Malang)
Maslichah Maslichah (Universitas Islam Malang)
Junaidi Junaidi (Universitas Islam Malang)



Article Info

Publish Date
20 Jun 2023

Abstract

This study aims to examine the effect of profitability ratios, leverage ratios, and activity ratios on profit growth. Profitability is measured by return on assets, leverage is measured by debt to equity ratio, while activity is measured by total asset turnover. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was carried out using purposive sampling method. The number of samples in this study were 12 food and beverage companies with 36 observations obtained. The analytical method used is multiple linear regression analysis. The results showed that the profitability ratio has a positive effect on profit growth, the leverage ratio has a positive effect on profit growth, the activity ratio has no effect on profit growth. Taken together the ratio of profitability, leverage and activity affect profit growth.Keyword: Profitability, leverage, activity, profit growth

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...