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Journal : Akbis: Media Riset Akuntansi dan Bisnis

KONTRIBUSI KINERJA KEUANGAN YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN BUMN Dewi Maya Sari; Meutia Handayani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 4 NOMOR 2 TAHUN 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i2.3348

Abstract

This study aims to determine the effect of asset management, liquidity, and leverage on the profitability of BUMN companies. The data used is the 2016-2018 annual financial report data for BUMN companies. This research is a quantitative study using secondary data, namely financial statement data and the research sample is 13 companies with a period of three years 2016-2018 selected through sample criteria. Data analysis was performed using multiple linear regression methods with the help of Eviews 11 program. `The results showed that asset management and liquidity partially had no a significant effect on profitability, while leverage partially had effect on profitability. Simultenaously, it showed that asset management, liquidity, leverage affected on profitability.