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

PENGARUH LIQUDITY, FIRM SIZE, DAN ASSET GROWTH TERHADAP PROFITABILITY PERUSAHAAN MANUFAKTUR 2022-2024

Rafael Yuwono (Unknown)
Yanti (Unknown)



Article Info

Publish Date
22 Sep 2026

Abstract

This study aims to analyze the effect of liquidity, firm size, and asset growth on profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sample selection was conducted using purposive sampling, obtaining 156 data from 52 manufacturing companies. The type of data used was secondary data obtained from the official IDX and related company websites. The data processing technique used was multiple regression analysis, processed using Eviews 13 and Microsoft Excel software. The results show that liquidity has a positive and significant effect on profitability. Meanwhile, firm size and asset growth have a positive and insignificant effect on profitability. The implication is that companies need to maintain and manage liquidity levels optimally because it is proven to increase profitability. Although firm size and asset growth show insignificant effects, companies still need to manage them effectively to support future profitability and send positive signals to investors.

Copyrights © 2026






Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...