PENGARUH LEVERAGE, FIRM SIZE, DAN ACCOUNTS RECEIVABLES TURNOVER TERHADAP PROFITABILITY PADA PERUSAHAAN MANUFAKTUR NON-CYCLICAL

Monica Amelia Hidayat
Hendro Lukman

Jurnal Paradigma Akuntansi
Vol. 8 No. 3 (2026): Juli 2026

This study aims to analyze the effect of Leverage, Firm Size, and Accounts receivable turnover on Profitability in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The study employs a quantitative approach using secondary data obtained from companies' annual financial statements. The sample was selected using the purposive sampling method, resulting in 80 companies with 204 observations after the outlier process. Data were processed using Microsoft Excel and IBM SPSS Statistics. The results indicate that Leverageand Accounts receivable turnover have a significant effect on Profitability, while Firm sizedoes not have a significant effect on Profitability.