Open AccessFAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Author(s) -
Jonathan Suhanto,
Merry Susanti
Publication year - 2020
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v2i1.7152
Subject(s) - profitability index , stock exchange , nonprobability sampling , leverage (statistics) , business , audit committee , audit , accounting , business administration , finance , statistics , mathematics , population , demography , sociology
The purpose of this research is to obtain empirical evidence about the effect of audit committee, financial leverage, operating leverage, company efficiency, and firm size on the profitability of manufacturing industries listed on the Indonesia Stock Exchange in the period 2015-2017. This study used63 samples companies that have been selected through a purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements. The research data was processed using Eviews 10. The results of the research showthat operating leverage and firm size has an effect on profitability, while auditcommittee, financial leverage, and company efficiency have no effect on profitability.