El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 7 No. 10 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Faktor-Faktor yang Mempengaruhi Profitabilitas: Studi Empiris pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2025

Nadila Angelica Meyta Sari (Akuntansi, Universitas Stikubank Semarang)
Ida Nurhayati (Akuntansi, Universitas Stikubank Semarang)
Maryono Maryono (Akuntansi, Universitas Stikubank Semarang)
Batara Daniel Bagana (Akuntansi, Universitas Stikubank Semarang)



Article Info

Publish Date
05 Oct 2026

Abstract

Profitability is an aspect that measures a company's ability to generate profits through the effective utilization of all its resources. Various challenges arising from global economic developments, which have affected business activities, including those of technology sector companies, form the basis for the urgency of this research. This study aims to examine and analyze the effects of liquidity, working capital turnover, inventory turnover, and fixed asset turnover on profitability. This study employed a quantitative research method using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling, resulting in 24 companies with 96 observations. After the outlier process, the final sample consisted of 76 observations. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics software, preceded by descriptive statistical analysis and classical assumption tests. The results indicate that liquidity has a negative and significant effect on profitability, while working capital turnover has a positive and significant effect on profitability. Meanwhile, inventory turnover and fixed asset turnover do not have a significant effect on profitability.

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Journal Info

Abbrev

elmal

Publisher

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...