Pengaruh Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2014-2018

Pebriani, Reny Aziatul; Munandar, Aris; Veronica, Meilin; Meihazura, Yulita

doi:10.32524/jkb.v18i1.665

Cited by 1 publication

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Penelitian yang dilakukan (Pebriani et al, 2020) menyatakan bahwa baik buruknya kinerja suatu perusahaan dapat dinilai dengan profitabilitas perusahaan, dimana profitabilitas merupakan salah satu faktor dalam menilai kinerja suatu perusahaan. dengan adanya profitabilitas suatu perusahaan dapat diketahui dalam periode tertentu, kemampuan perusahaan dalam menghasilkan laba pada tingkat penjualan, aset dan modal saham.…”

Section: Pendahuluanunclassified

Faktor - Faktor yang Memengaruhi Profitabilitas pada Perusahaan Subsektor Investment Company di BEI Periode 2015 â€“ 2019

Pebriani

Sari

2021

JIEGMK

Self Cite

View full text Add to dashboard Cite

The aim of this study is to determine and analyse the effect of ESOP, leverage, and the size of the company partially and simultaneously to the profitability of the Investment Company Subsector Company in IDX Period 2015-2019. The data used in this study is library studies and documentation. Sample selection in this study using nonprobability purposive sampling technique. The data analysis method used is multiple linear regression analysis. The results prove that ESOP and company size partially have no significant effect on profitabilitas, but leverage has a significant effect on profitability. Then simultaneously ESOP, Leverage, and Company Size have no effect on profitability. The results of research with Agency theory and signal theory, ESOP is expected to increase the loyalty of the company manager to the owner of the company in improving profitability, and ESOP does not affect the contribution of profitability information of a company in assessing the condition of a company, between the relationship of the manager and the owner of the company. Leverage, in the explanation of signal theory is one of the factors that influence in providing information to investors on the profitability of acompany. Size of the company is determined by the management steps to manage the company's profit as best as possible, which we know companies with large scale does not necessarily have a good company performance also in improving its profitability. This research is expected to help companies to improve the profitability of thecompany.Keywords: ESOP, leverage, company size, profitabilitas

show abstract

Section: Pendahuluanunclassified