Faktor-faktor yang mempengaruhi rasio solvabilitas, likuiditas, rasio aktivitas, dan firm size terhadap profitabilitas pada perusahaan saham syariah
Sub sektor advertising, printing, dan media yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2021
DOI:
https://doi.org/10.22437/jpe.v17i4.21426Keywords:
profitability, leverage, Liquidity, total asset turnover, firm sizeAbstract
This research and analysis aims to obtain an empirical evidence regarding the effect of leverage, liquidity, total asset turnover, and firm size on profitability. This study uses secondary data that is quantitative. The technique used in this study is a sampling technique, the sampling technique used is purposive sampling, and the analytical method used is panel data regression analysis using the R Studio application. The research sample used in this study is 9 sharia stock companies in the advertising printing media sub sector listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The study’s results by testing the  hypothesis using the t statistical test showed that the Solvency Ratio significantly positively  affected profitability. In contrast, liquidity, activity ratio (total asset turnover) and firm size (Firm Size) had no significant effect on profitability.
Downloads
References
Arthur J Keown, John D. Martin, J. William Petty, David F. Scott. (2008). Jr. Financial Management: Principle and Application. Jilid 2, Edisi 10. Jakarta: Penerjemah Indeks.
Arthur J Keown, John D. Martin, J. William Petty, David F. Scott. (2010). Jr, Manajemen Keuangan: Prinsip dan Penerapan, Jilid 2, Edisi 10. Jakarta: Indeks.
Basuki, Agus Tri. (2016). Analisis Regresi dalam Penelitian Ekonomi & Bisnis. Rajawali Pers: Jakarta.
Bergh, D. D., Connelly, B. L., Ketchen, D. J., & Shannon, L. M. (2014). Signalling theory and equilibrium in strategic management research: An assessment and a research agenda. Journal of Management Studies. Dalam https://doi.org/10.1111/joms.12097. 2014. Diakses 20 September 2022.
Fahmi, I. (2012). Pengantar Manajemen Keuangan. Alfabeta: Bandung`
Hendrianto. (2012). Tingkat Kesulitan Keuangan Perusahaan dan Konservatisme Akuntansi di Indonesia. Jurnal Ilmiah Mahasiswa Akuntansi, 1(2), 108-113.
Henny., & Susanto, Liana. (2019). Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur: Jurnal Multiparadigma Akuntansi, 1(2), 390-398.
Jamaluddin. (2018). Pengaruh Efektivitas Modal Kerja, Leverage, Likuiditas, dan Growth Terhadap Profitabilitas. Jurnal Mandiri: Ilmu Pengetahuan, Seni, dan Teknologi. 2(1), 125-138.
Jensen, M. C. and Meckling W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
Przepiorka, W., & Berger, J. (2017). Signaling theory evolving: Signals and signs of trustworthiness in social exchange. Social Dilemmas, Institutions, and the Evolution of Cooperation, January : 373–392.
Scott, R. William. (2015). Financial Accounting Theory. Seventh Edition. Pearson Prentice Hall: Toronto
Sriyana, Jaka. (2014). Metode Regresi Data Panel. Ekosiana: Yogyakarta
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta: Bandung
Susilawati, Feriyanto, O., dan Nurlaelasari, D. (2017). Pengaruh Perputaran Persediaan dan Perputaran Total Aset Terhadap Profitabilitas Pada PT. Indofarma (Persero) Tbk. STAR-Study & Accounting Research, 14(1), 36-43.
Tailab, M. M. K. (2014). The Effect of Capital Structure on Profitability of Energy American Firms. International Journal of Business and Management Invention, 3(12), 54-61.
Zulfikar.(2016). Pengantar Pasar Modal Dengan Pendekatan Statistika. DeePublish: Yogyakarta
www.idx.co.id
www.sahamok.com
www.duniainvestasi.com
www.bi.go.id
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Neneng Sudharyati, Titin Agustin Nengsih, Dessy Anggraini, Leni Efrina, Isnawati, Selviana, Sinta, M. Ismail
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
