Jurnal Riset Terapan Akuntansi
Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI

LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN ASET SEBAGAI FAKTOR PENENTU PROFITABILITAS PERUSAHAAN

Kamil, Bilqis Ratulia (Unknown)
Kinasih, Hayu Wikan (Unknown)



Article Info

Publish Date
16 May 2025

Abstract

This study aims to identify the effect of leverage, liquidity, and asset growth on profitability. This study focuses on consumer cyclicals and non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2023. In this study, leverage is calculated using the Debt to Equity Ratio, liquidity is calculated using the Current Ratio, and asset growth is calculated using Growth Asset. While profitability is proxied using Return of Equity. The type of data used is quantitative data obtained from secondary sources, namely in the form of annual reports. This study uses a purposive sampling method, with 63 data as the number of samples. Data analysis techniques applied in this study is multiple linier regression analysis. The results of this study state that leverage (DER) has a significant positive effect on profitability (ROE), liquidity (CR) has a significant positive effect on profitability (ROE), and asset growth (GA) has a significant positive effect on profitability (ROE). Keywords: leverage; liquidity; asset growth; profitability.

Copyrights © 2025






Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...