Economic, Accounting Scientific Journal (CASH)
Vol 9 No 2 (2026): CASH: Economic, Accounting Scientific Journal

PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, ARUS KAS OPERASI, DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024

Agustina, Ai Salsa (Unknown)
Utami, Ranti (Unknown)
Lidya, Marina (Unknown)
Fauzi, Fauzi (Unknown)



Article Info

Publish Date
21 Oct 2026

Abstract

The purpose of this study is to determine the effect of managerial ownership, dividend policy, operating cash flow, and liquidity on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study used a sample of 16 companies and collected 48 data sets. The method used in this study is quantitative. The research objects in this study are food and beverage companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data from the annual reports of each company from 2022 to 2024. The results of the study indicate the influence of independent variables, both partially and simultaneously, on profitability, with the finding that dividend policy and liquidity have a significant effect on profitability. The conclusion of this study indicates that profitability is more influenced by dividend policy and liquidity, while managerial ownership and operating cash flow have not been the main factors in improving company profit performance.

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Journal Info

Abbrev

cash

Publisher

Subject

Economics, Econometrics & Finance

Description

CASH diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Pembangunan  Tanjungpinang secara berkala sebanyak 2 kali dalam 1 tahun yaitu pada bulan juli dan desember dengan e-ISSN: 2656-6044 dengan tujuan untuk mempublikasikan dan mengkomunikasikan tulisan ilmiah dalam bidang akuntansi dan bisnis, serta ...