PENGARUH DEBT TO EQUITY RATIO, INVENTORY TURN OVER, ASSETS TURN OVER DAN FIRM SIZE PADA PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Ni Putu Dita Trisna Dewi Universitas Mahasaraswati Denpasar
  • I Gede Cahyadi Putra Universitas Mahasaraswati Denpasar
  • Made Edy Septian Santosa Universitas Mahasaraswati Denpasar

Keywords:

Debt to Equity Ratio, Inventory Turnover, Assets Turnover, Firm Size, Profitablity

Abstract

Profitability is one of the indicators used to measure the company’s financial performance. This study aims to examine and analyze the effect of Debt to Equity Ratio, Inventory Turnover, Assets Turnover and Firm Size on the Profitability of manufacturing companies listed on IDX. The population of this research is manufacturing companies listed on the IDX period 2017-2019. The sample in this study were 73 manufacturing companies which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression analysis. The result showed that Debt to Equity Ratio has a significant negative effect on profitability, Inventory Turnover has no significant effect on profitability, Assets Turnover and Firm Size have a significant positive effect on profitability.

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Published

2020-10-31

Issue

Vol. 2 No. 3 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles