AKTSAR: Jurnal Akuntansi Syariah
Vol 6, No 1 (2023)

Profitabilitas Perusahaan Sektor Consumer Non-cyclical: Pengaruh Leverage, Ukuran Perusahaan, dan Likuiditas

Rinaldi Kesara (Universitas Muria Kudus)
Nafi’ Inayati Zahro (Universitas Muria Kudus)
Diah Ayu Susanti (Universitas Muria Kudus)

Article Info

Publish Date
27 Sep 2023

Abstract

Profitability is the most important element in a company because the profit or profits generated can determine the level of investor confidence in investing. The aim of this research is to examine the effect of leverage, company size and liquidity on profitability levels. This research is quantitative research with a population of Consumer Non-cyclical companies listed on the IDX for the 2017-2022 period. Sampling used a purposive sampling technique with a total of nine companies and obtained 514 research data. Data analysis uses multiple linear regression analysis techniques for panel data with Eviews 9. The results of this research show that leverage and liquidity have a negative effect on profitability. Meanwhile, company size has no effect on profitability.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
AKTSAR: Jurnal Akuntansi Syariah
Website

Abbrev

aktsar

Publisher

Sekolah Tinggi Agama Islam Negeri Kudus

Subject

Economics, Econometrics & Finance

Description

AKTSAR particularly focuses on the main topics in the development of the sciences of Islamic accounting, management, and business areas. It covers Islamic accounting, public sector accounting, management and business in Islamic perspective, Islamic financial institution, Islamic microfinance, Zakah ...