Jurnal Akuntansi dan Manajemen
Vol. 21 No. 1 (2024)

Profitabilitas dalam sektor manufaktur barang konsumsi Indonesia: Investigasi empiris

Hence Made Aryasa (Faculty of Management, Univesitas OSO, Pontianak, Indonesia)
Delta Fenisa (Faculty of Management, Univesitas OSO, Pontianak, Indonesia)
Giarti Astriana (Faculty of Management, Univesitas OSO, Pontianak, Indonesia)
Pratika Linanda (Faculty of Management, Univesitas OSO, Pontianak, Indonesia)
Atin Sumaryanti (Faculty of Management, Univesitas OSO, Pontianak, Indonesia)



Article Info

Publish Date
30 Apr 2024

Abstract

This research aims to investigate the influence of operating cash flow, capital structure, firm size, and ownership structure on the profitability performance of manufacturing companies operating in the consumer goods sector of the Indonesia Stock Exchange. The primary objective is to comprehend the factors that affect a company's profitability in this sector. Using multiple linear regression analysis, the research measures the individual impact of each independent variable on profitability. The sample comprises 24 companies observed during 2019-2021, selected through purposive sampling. The research findings reveal that operating cash flow, capital structure, firm size, and institutional ownership significantly influence the profitability of manufacturing companies in the consumer goods sector. Note: Recovery Version

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Journal Info

Abbrev

JAM

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to ...