Jurnal Riset Akuntansi Terpadu
Vol 17, No 1 (2024)

Exploration of Influential Factors in Infrastructure Profit Dynamics

Faizul Mubarok (Universitas Terbuka)
Asir Filard Benbadri (Universitas Islam Negeri Syarif Hidayatulah Jakarta)
Erlin Erlin (Universitas Islam Negeri Syarif Hidayatulah Jakarta)
Fauzan Falah Henanda (Universitas Islam Negeri Syarif Hidayatulah Jakarta)



Article Info

Publish Date
30 Apr 2024

Abstract

Profitability ratios help evaluate a company's profitability and the efficacy of its management. Financial managers who grasp the factors that impact profitability can enhance their company's profitsThis research investigates the impact of capital structure, liquidity, sales growth, company size, working capital turnover, and profitability on six infrastructure companies listed on the Indonesia Stock Exchange between 2017 and 2022. The companies were chosen using purposive sampling techniques, and the profitability was analyzed using panel data regression analysis with a fixed effect model. The study results demonstrate that all variables have a significant impact on the profitability of infrastructure companies. Financial managers can make better financial decisions and optimize performance by understanding these factors. This research yields valuable insights into the factors influencing profitability within Indonesia's infrastructure industry, thereby offering significant benefits to stakeholders.

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Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...