Faktor Penentu Profitabilitas pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2019-2021
Abstract
This research set out to determine how factors including company size, liquidity, leverage, capital adequacy ratio, capital structure, and total asset turnover affect a business's capacity to earn a profit. The population in tthis study arer banking companies listed on the Indonesia Stock Exchangee(IDX) in 2019-2021. This study used aapurposive sampling technique: banking sector companies listed on the Indonesia Stock Exchange (IDX) in a row for 2019-2021, banking companies that issued complete financial reports in 2019-2021, and profit banking companies. The data analysis method used innthis study is multiple linear analysis. The results offthis study indicate that firm size, liquidity and total asset turnover affect profitability, while leverage, capital adequacy ratio and capital structure do not affect profitability.
Keywords
Full Text:
PDFReferences
Fahmi, I. 2017, Analisis Laporan Keuangan. Bandung: Alfabeta.
Ferica et al. 2020, The effect of liquidity, total asset turnover, debt to equity ratio and inventory turnover on profitability of manufacturing companies, 3, 1–9. Available at: www.idx.co.id.
Harisa, E., Adam, M. and Meutia, I. 2019, Effect of quality of good corporate governance disclosure, leverage and firm size on profitability of isalmic commercial banks, International Journal of Economics and Financial Issues, 9(4), 189–196. Available at: https://doi.org/10.32479/ijefi.8157.
Hery, 2017, Kajian Riset Akuntansi. Jakarta: PT Grasindo.
Horne, J.C. and John, M.W. 2012, Prinsip-Prinsip Manajemen Keuangan. 13th edn. Jakarta: Salemba Empat.
Kasmir, 2016, Analisis Laporan Keuangan. Jakarta: Rajagrafindo Persada.
Lorenza, D., Kadir, M.A. and Sjahruddin, H. 2020, Pengaruh struktur modal dan ukuran perusahaan terhadap profitabilitas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia, Jurnal Ekonomi Manajemen, 6(1), 13–20.
Nguyen, T.N.L. and Nguyen, V.C. 2020, The determinants of profitability in listed enterprises: A study from vietnamese stock exchange, Journal of Asian Finance, Economics and Business, 7(1), 47–58.
Pangesti, S.S.A., Titisari, K.H. and Dewi, R.R. 2022, Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas Dan Kepemilikan Institusional Terhadap Profitabilitas, JUARA: Jurnal Riset Akuntansi, 12(1), 125–139.
Prabowo, R. and Sutanto, A. 2019, Analisis Pengaruh Struktur Modal, dan Likuiditas terhadap Profitabilitas pada Perusahaan Sektor Otomotif di indonesia, Jurnal Samudra Ekonomi dan Bisnis, 10(1), 1–11.
Rahman, M.J. and Yilun, L. 2021, Firm Size, Firm Age, and Firm Profitability: Evidence from China, Journal of Accounting, Business and Management (JABM), 28(1), 101.
Rahman, M.M., Saima, F.N. And Jahan, K. 2020, The Impact of Financial Leverage on Firm’s Profitability: An Empirical Evidence from Listed Textile Firms of Bangladesh, Journal of Business Economics and Environmental Studies, 10(2), 23–31. Available at: https://doi.org/10.13106/jbees.2020.vol10.no2.23.
Rivandi, M. and Gusmariza, T., 2021, Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio dan Non Performing Financing terhadap Profitabilitas pada Bank Umum Syariah, Owner, 5(2), 473–482. Available at: https://doi.org/10.33395/owner.v5i2.470.
Roosmawarni, A. 2021, Pengaruh Non Performing Financing, Capital Adequacy Ratio dan Bopo terhadap Profitabilitas Bank Syariah di Indonesia, Oeconomicus: Journal of Economics, 6(1), 19–28.
Saleh, M.M.A. et al. 2021, The Impact of Liquidity and Leverage on Profitability in Industrial Sector in Jordan’, Research in World Economy, 12(1), 394.
Sherly, E.F., Dewi, R.R. and Chomsatu, Y. 2020, Pengaruh debt to equity ratio, ukuran perusahaan, growth dan inflasi terhadap profitabilitas, 6(2), 12–21.
Sinaga, O. et al. 2020, Pengaruh current ratio (CR) total asset turn over (TATO) dan ukuran perusahaan terhadap profitabilitas (ROA) perusahaan manufaktur pada sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018, Jurnal FEB UNMUL, 16(2), 179–191.
Susiyanti, S. and Effendi, B. 2019, Struktur Modal, Ukuran Perusahaan, Likuiditas dan Profitabilitas Perusahaan Manufaktur yang Listing di BEI, Owner, 3(2), 66. Available at: https://doi.org/10.33395/owner.v3i2.137.
DOI: http://dx.doi.org/10.33087/ekonomis.v7i1.829
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat |