Jurnal Akuntansi AKTIVA
Vol. 7 No. 1 (2026): APRIL

PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS PADA PT BUKIT ASAM TBK TAHUN 2014-2024

Pasaribu, Harold Nathanael Hotasi (Unknown)
Ilham, Muhammad Arifin (Unknown)

Article Info

Publish Date
30 Apr 2026

Abstract

This research seeks to investigate the impact of Company Size and Leverage on Profitability at PT Bukit Asam Tbk during the period of 2014-2024. The data were analyzed through various stages utilizing descriptive statistical anal-ysis methods, multiple linear regression analysis tests, determination coefficient tests (R2), and hypothesis tests (t-tests), all processed with SPSS version 27. The findings of this research reveal that the Company Size variable does not have a significant effect on Profitability, and similarly, the Leverage variable also does not significantly affect Profitability.

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Journal Info
Jurnal Akuntansi AKTIVA
Website

Abbrev

aktiva

Publisher

Universitas Muhammadiyah Metro

Subject

Economics, Econometrics & Finance

Description

AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of ...