Jurnal Akuntansi
Vol. 24, No. 1, Januari - Juni 2024

Faktor Penentu Profitabilitas Perusahaan di Sektor Basic Material Bei

Hendra, Hendra (Unknown)



Article Info

Publish Date
30 Jun 2024

Abstract

This article is arranged to describe the impact of several predictor/independent variables to profitability. The predictors variable which use in this investigation are: Working Capital Turnover (WCTO), corporation size, growth of sales (GROWTH), leverage (DER) and liquidity (CR) to profitability proxied by ROA. The basic material company that listed in Indonesian Stock Exchange for period 2012-2022 is the population of this study. The purposive sampling method carried out consisted of ten basic material corporations with a total data of 110. This research test uses regression panel analysis in hypothesis examination. The firm size is only variable that affects profitability. While other predictor variables named working capital turnover, sales growth, leverage, and liquidity has no impact to profitability. Keywords: Firm Size, Liquidity, Leverage, Profitability, Sales Growth, Working Capital Turnover

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Journal Info

Abbrev

akun

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi ...