Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

Pengaruh Likuiditas, Profitabilitas, Solvabilitas Dan Operating Cash Flow Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021-2024

Aditya Rengga Mahesa (Universitas Muhammadiyah Lamongan)
Eviana Lailatul Safitri (Universitas Muhammadiyah Lamongan)



Article Info

Publish Date
27 Mar 2026

Abstract

This research was conducted to understand the influence of liquidity, profitability, solvency, and the Operating Cash Flow Ratio on profit growth in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study employed an associative quantitative methodology, utilizing purposive sampling for data selection. Twenty companies met the research criteria, resulting in a total of 80 observations. Multiple linear regression analysis was used, with data processed via SPSS version 26. The findings indicate that liquidity (proxied by the Current Ratio/CR), solvency (proxied by the Debt to Equity Ratio/DER), and the Operating Cash Flow Ratio (OCFR) have a positive and significant effect on profit growth. Conversely, profitability (proxied by Return on Assets/ROA) has a negative and significant effect on profit growth. The results demonstrate that a company's ability to manage liquidity, capital structure, and operating cash flows plays a crucial role in driving profit growth for mining sector companies.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...