PENGARUH FIRM SIZE, CURRENT RATIO, FINANCIAL LEVERAGE, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS

Authors

  • Halimah Nur Wanisih Universitas Islam Batik Surakarta
  • Suhendro Suhendro
  • Yuli Chomsatu

DOI:

https://doi.org/10.29407/jae.v6i1.14076

Keywords:

Profitability, Size, Current Ratio, Financial Leverage, Total Asset Turnover

Abstract

Perusahaan dalam mecapai tujuannya memerlukan sumber pembiayaan dengan melakukan kegiatan operasionalnya menciptakan produk guna memperoleh laba maksimal. Orientasi penelitian ini guna mengetahui dan mengenalisis pengaruh firm size, current ratio, financial leverage dan total asset turnover terhadap profitabilitas. Penelitian dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2016-2018 dan teknik pengambilan sampel dengan purposive sampling dengan sampel 23 perusahaan. Metode analisis menggunakan Analisis Liniear Berganda. Hasil telaah ini mendedahkan variabel firmsize dan financial leverage berpengaruh terhadap profitabilitas, sementara variabel current ratio dan total asset turnover tidak berpengaruh terhadap profitabilitas. Observasi dimohon mampu memberi informasi dan menjadi bahan pertimbangan untuk melakukan investasi bagi para investor.

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Published

2021-03-01

How to Cite

Nur Wanisih, H., Suhendro, S., & Chomsatu, Y. . (2021). PENGARUH FIRM SIZE, CURRENT RATIO, FINANCIAL LEVERAGE, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS. JAE (JURNAL AKUNTANSI DAN EKONOMI), 6(1), 56–65. https://doi.org/10.29407/jae.v6i1.14076

Issue

Vol. 6 No. 1 (2021): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 6 No 1 Tahun 2021

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