PENGARUH AVERAGE TAX RATE, SIZE,GROWTH, FIXED ASSET RATIO, FINANCIAL LEVERAGE, DAN WORKING CAPITALTERHADAP PROFITABILITY | Zendy

Erika Jimena Arilyn | Zendy; Beny Beny | Zendy; Fransisca Fransisca | Zendy

Open Access

PENGARUH AVERAGE TAX RATE, SIZE,GROWTH, FIXED ASSET RATIO, FINANCIAL LEVERAGE, DAN WORKING CAPITALTERHADAP PROFITABILITY

Author(s) -

Erika Jimena Arilyn,

Beny Beny,

Fransisca Fransisca

Publication year - 2020

Publication title -

media bisnis

Language(s) - English

Resource type - Journals

eISSN - 2774-4280

pISSN - 2085-3106

DOI - 10.34208/mb.v12i1.876

Subject(s) - profitability index , leverage (statistics) , stock exchange , debt to capital ratio , nonprobability sampling , panel data , econometrics , business , working capital , capital structure , fixed asset , finance , economics , statistics , mathematics , microeconomics , return on equity , equity ratio , population , debt , demography , production (economics) , sociology

The purpose of this research is to analyze empirically the influence of average tax rate, size, growth, fixed asset ratio, financial leverage, and working capital toward profitability. The object of this research is food and beverage companies that listed in Indonesia Stock Exchange period 2004-2014. The purposive sampling is used as sampling technique, in which only 6 companies meet the sampling criteria, resulting 66 data obsevations used in this research. Data were analyzed using Eviews8 panel data regression with fixed effect model to test the hyphotesis. The results shows that financial leverage and working capital have influence to profitability. In the other hand, average tax rate, size, growth, and fixed asset ratio have no influence to profitability. Overall, the independent variables influence financial leverage simultaneously.

The content you want is available to Zendy users.

Already have an account? Click here to sign in.

Having issues? You can contact us here

Accelerating Research