FAKTOR – FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA
Main Article Content
Abstract
This study purpose is to see empirical evidence about factor that affect profitability in industrial sector companies listedion the Indonesia Stock Exchange for 2019-2021. Sample is selected with purposive sampling method and the sampel is 36 companies. The data management used multiple linear regression analysis operated with the SPSS (Statistical Producti and Service Solution) program version 25 and Microsoft Excel 2016. The results of the analysis in this study have indicator that leverage has a significant negative on profitability, while liquidity and company size have no significant effect on profitability. This research has implications, namely that companies are expected to increase their profitability by paying attention to factors that can affect profitability so that investors can trust in investing.
Article Details

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Alam, M. S. & Kurniasih A. (2020). Determinant of Capital Structure of Property & Real Estate Companies in Indonesia Stock Exchange. Dinasti International of Economics, Finance & Accounting, 1(4), 659-668.
Ambarwati, N. S., Yuniarta, G. A., Sinarwati, N. K. (2015). Pengaruh Modal Kerja, Likuiditas, Aktivitas, dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. e-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program, 3(1), 11
Arifin, D. S., Sarita, B., Madi, R. A. (2019). Pengaruh Likuiditas, Leverage, Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Profitabilitas (Studi Pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Jurnal manajemen dan kewirausahaan, 11(2), 38-52
Ariyani, H. F., Pangestuti, I., & Raharjo, S. T. (2019). The Effect of Asset Structure, Profitability, Company Size, and Company Growth on Capital Structure (The Study of Manufacturing Companies Listed on the IDX for the Period 2013 - 2017). Jurnal Bisnis Strategi, 27(2), 123-136.
Arlita, D. P. & Surjandari, D. A. (2019). The Effect of Profitability, Liquidity, Asset Structure, Growth Opportunity, Institutional Ownership on Capital Structure (Case Study at Property and Real Estate Companies in Indonesia Stock Exchange Period 2013-2017). Scholars Bulletin, 5(8), 461-470.
Devi, N. M. N. C., Sulindawati, N. L. G. E., & Wahyuni, M. A. (2017). Pengaruh Struktur Aktiva, Profitabilitas, Ukuran Perusaahan, Likuiditas, dan Kepemilikan Manajerial terhadap Struktur Modal Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Jurnal Ilmiah Mahasiswa Akuntansi, 17(1), 21-32.
Dewi, C. R. & Fachrurrozie. (2021). The Effect of Profitability, Liquidity, and Asset Structure on Capital Structure with Firm Size as Moderating Variable. Accounting Analysis Journal, 10(1), 32-38.
Etty at al., (2020). The Role of Internal Factors in Determining the Firm Value in Indonesia. Journal of Accounting 6 (2020), 665–670.
Gitman, Lawrence. J., & Zutter, Chad. J. (2015). Principles of Managerial Finance 14th Edition. Boston: Pearson Education, Inc.
Hidayat, I. & Dewi, F. O. S. (2022). The Effect of Liquidity, Leverage, and Working
Capital Turn on Profitability. ATM, 7(1), 60-68.
Jensen, M. & Meckling. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost, and Ownership Structure. Journal of Financial Economics, 3(4), 305-360
Kasmir. 2017. Analisis Laporan Keuangan. Jakarta: Rajawali Pers
Nainggolan, M. N., Sirait, A., Nasution, O. N., Astuty, F. (2022). Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Leverage terhadap Profitabilitas pada sector Food and Beverage dalam Bursa Efek Indonesia periode 2015-2019. Owner: Riset & Jurnal Akuntansi 6(1), 948-963.
Nuraini, F. D. & Suwaidi, R. A. (2022). Pengaruh Leverage, Likuiditas, dan Ukuran
Perusahaan Terhadap Profitabilitas Pada Perusahaan Textile dan Garment Yang Go Public Di Bursa Efek Indonesia. Jurnal Ilmu Manajemen, Volume 11(2), 157 - 166
Prabowo, R., & 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. https://doi.org/10.33059/jseb.v10i1.1120
Puspita, D. A. & Hartono, U. (2018). Pengaruh Perputaran Modal Kerja, Ukuran Perusahaan, Leverage dan Likuiditas Terhadap Profitabilitas Perusahaan Animal Feed di BEI Periode 2012-2015. Jurnal Ilmu Manajemen 6(1), 1-8.
Putra, A. A. W. Y. & Badjra, I. B. (2015). Pengaruh Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Profitabilitas. E-Jurnal Manajemen Unud, 4(7), 2052-2067
Spence, M. (1973) Job Market Signaling. Quarterly Journal of Economics, 87, 355- 374.
Utami, Elok Sri. (2019). Analysis Capital Structure on Indonesia Stock Exchange. Advances in Economics, Business and Management Research, 100, 686-690.
Wulandari, P., & Gultom, R. (2018). Pengaruh Likuiditas, Aktivitas, dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Perusahaan Industri Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017. Jurnal Ilmiah Methonomi, 4(2), 101–110.