Jurnal Bisnis dan Akuntansi
Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi

Faktor-faktor yang mempengaruhi profitabilitas perusahaan non keuangan

ADETYA ALVERINA (STIE Trisakti)
MEIRYANANDA PERMANASARI (STIE Trisakti)



Article Info

Publish Date
17 Apr 2018

Abstract

The purpose of this research is to obtain empirical evidence factors that affect profitability among non-financial companies in Indonesia. The factors are current liability, noncurrent liability, firm size, sales growth, industry, total asset turnover, debt to equity ratio, and current ratio. Population of this research are non financial companies listed in Indonesia Stock Exchange (IDX) over five years period 2009 until 2013. Purposive sampling method used to take the samples. Total non-financial companies which include to this research are 128 companies. Multiple regression analysis is used to test the hypothesis. The research result show that current liability ratio, firm size, industry, total asset turnover, and debt to equity ratio have effect to profitability. While noncurrent liability ratio, sales growth, and current ratio.have no effect to profitability.

Copyrights © 2016






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...