HERSUGONDO, Hersugondo (2021) Artikel Dr. HERSUGONDO, SE, MM: FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS STUDI KASUS PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI. Riset Manajemen dan Akuntansi, 12 (2).

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Abstract

The purpose of this study is to examine the factors that effect the
profitability of non- financial companies listed in Indonesia. This study builds on five
existing independent variables and is examined empirically for their relationship to
profitability. These variables are: company size (as measured by total sales),
working capital (WC), company efficiency (asset turnover ratio), liquidity (current
ratio) and leverage (debt equity ratio and leverage ratio). Data on 120 companies
listed on the Indonesia stock exchange for the 2017-2019 period are taken from the
company’s annual reports. To analyze data, we used Ordinary Least Square (OLS)
regression with spss version 21. The findings show a strong positive relationship
between firm size (total sales), WC, efficiency (asset turnover ratio), and
profitability. In addition, the study also shows a negative relationship between debt to
equity and WC on profitability. Liquidity (current ratio) and leverage do not have a
significant relationship with profitability

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