Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Vol.3 No.1 Edisi Juni 2022

Pengaruh Ukuran Perusahaan Dan Umur Perusahaan Terhadap Return On Asset Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020

Asti Rahmatika Innaya (Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Nasional Banjarmasin)
ruslinda agustina (Sekolah Tinggi Ilmu Ekonomi Nasional)
Mellani Yuliastina (Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Soedjatmiko Soedjatmiko (Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Nasional Banjarmasin)

Article Info

Publish Date
30 Jun 2022

Abstract

ABSTRACT The purpose of this study was to determine the effect of firm size and age on return on assets in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research method is quantitative research. The population in this study amounted to 15 companies. The sample in this study was 45 companies using a purposive sampling technique. The data analysis technique used multiple linear regression processed with the SPSS version 26 program. The results showed that firm size had no effect on Return on Assets with a significance of 0.506 (0.506 > 0.05), firm age had an effect on Return on Assets with a significance of 0.002 (0.002 < 0.05), and the size and age of the company simultaneously have an effect

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Journal Info
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Website

Abbrev

JAKTA

Publisher

Universitas Muhammadiyah Bengkulu

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

Description

Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, ...