Pengaruh Perputaran Modal Kerja (WCT), Likuiditas (CR), Leverage (DER), dan Ukuran Perusahaan Terhadap Profitabilitas

Retno Nanda Rahayu (Universitas Budi Luhur)
Dicky Arisudhana (Universitas Budi Luhur)

Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi

This study analyzes the effect of Working Capital Turnover, Liquidity, Leverage, and Company Size on Profitability in Consumer Non-Cyclicals companies in the Food & Beverages sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. Quantitative research used secondary data with purposive sampling techniques so that a sample of 50 companies was obtained. The data were analyzed using multiple linear regression methods with the help of the SPSS 19 program. The results of the study show that partially, Leverage has a significant negative effect on profitability and Company Size has a significant positive effect on profitability, while Working Capital Turnover and Liquidity have no effect on profitability.