Analisis Pengaruh Likuiditas, Pertumbuhan Aset, dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Syariah: Studi Empiris pada Perusahaan yang Tergabung Dalam Index JII Periode 2020 – 2023
DOI:
https://doi.org/10.37481/sjr.v8i1.1050Keywords:
Liquidity, Asset Growth, Company Size, Profitability, JII IndexAbstract
This research aims to analyze the influence of liquidity, asset growth and company size on the profitability of companies in the JII index listed on the Indonesia Stock Exchange during the 2020-2023 period. Based on the purposive sampling method, this research used fourteen companies as research samples. The analytical method used in this research is multiple regression analysis carried out with the help of SPSS software. The results of this research show that liquidity, asset growth and company size have a significant effect on profitability simultaneously. The results of this research also show that asset growth has a significant effect on profitability, while liquidity and company size do not have a significant effect on the profitability of companies in the JII index listed on the Indonesia Stock Exchange during the 2020-2023 period.
References
Afrianti, Dewi dan Purwaningsih, Eny. “Pengaruh Leverage, Likuiditas, dan Pertumbuhan Aset terhadap Profitabilitas.” Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Universitas Esa Unggul. Vol.6 No.2 2022.
Brigham, Eugene F. dan Houston, Joel F. “Dasar-dasar Manajemen Keuangan Terjemahan.” Edisi 10. Jakarta: Salemba Empat. 2011.
Charlie, Samuel Sunday. “Asset Growth and Profitability of Listed Manufacturing Companies in Nigeria: Evidence From Post Adoption Period of IFRs.” Social Sciences and Management Internation Journal. Vol. 4, Issue 1, March, 2023.
Dang, C.D., Li, F., Yang, C. “Measuring Firm Size in Empirical Corporate Finance”. Journal of Banking and Finance, January 86: 159 – 176. 2018.
Dewi, Dewa Ayu Intan Yoga Maha dan Sudiartha, Gede Mertha. Pengaruh Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Aset terhadap Struktur Modal dan Nilai Perusahaan. E-Jurnal Manajemen Unud, Vol. 6, No. 4, 2017: 2222-2252. ISSN : 2302-8912. 2017.
Ghozali, Imam. “Aplikasi Analisis Multivariat dengan Program IBM SPSS”. Edisi 5 Cetakan V, Badan Penerbit Universitas Diponegoro, Semarang, 2011.
Indriantoro, Nur & Bambang Supomo. “Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen”. BPFE Yogyakarta, 2002.
Inrawan, Ady., Lie, Darwin., Putri, Debi Eka., Rukmana, Suci Indah. “Pengaruh Likuiditas dan Pertumbuhan Aset Terhadap Profitabilitas yang Berdampak Pada Nilai Perusahaan Pada Perusahaan Sub Sektor Pertambangan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia.” Sultanist: Jurnal Manajemen dan Keuangan. Vol. 9. No.2. 2021.
Isik, Ozcan., Unal, Esra Aydin., Unal, Yener. “The Effect of Firm Size on Profitability: Evidence From Turkish Manufacturing Sector.” Journal of Business, Economics and Finance. V.6-ISS-4, 2017.
Malik, Muhammad Shaukat., Awais, Mustabsar., Khursheed, Aisha. “Impact of Liquidity on Profitability: A Comprehensive Case if Pakistan’s Private Banking Sector.” International Journal of Economics and Finance; Vol. 8, No. 3, 2016.
Mulyani, Nani dan Agustinus, Erick. “Analisa Pengaruh Ukuran Perusahaan, Struktur Aset, dan Struktur Modal Terhadap Profitabilitas.” Jurnal Arastima Universitas Pamulang. Vol. 2, No.1. Februari, 2022.
Prasetyo, Merriyani dan Soekoto, Hendri. “Pengaruh Likuiditas, Ukuran Perusahaan dan Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan Plastik dan Kemasan.” Jurnal Ilmu dan Riset Manajemen: Vol.7, No.2, 2018.
Rajab, Abdul. “Komparasi Kinerja Perusahaan Yang Berbasis Syariah Dengan Perusahaan Non Syariah (Studi Kasus BEI).” Tesis, Universitas Muhammadiyah Palopo, 2022.
Riyanto, Bambang. “Dasar-Dasar Pembelajaran Perusahaan”. PT GPFE, Yogyakarta, 2008.
Sriyanto, Endang Winarsi. “Praktikum Manajemen Keuangan.” Salemba Empat, Jakarta, 2011.
Sugiyono. “Metode Penelitian Bisnis”. CV. Alfabeta, Bandung, 2003.
Suharyadi dan Purwanto, “Statistika untuk Ekonomi dan Keuangan Modern”. Penerbit Salemba 4, Jakarta, 2008.
Sulaiman, Wahid. “Analisis Regresi Menggunakan SPSS Contoh dan Pemecahanya”. Penerbit Andi, Yogyakarta, 2004.
Suliyanto, “Ekonometrika Terapan, Teori dan Aplikasi dengan SPSS”, Penerbit Andi, Yogyakarta, 2011.
Widarjono, Agus. “Analisis Multivariat Terapan”. Unit Penerbit dan Percetakan STIM YKPN, 2010.
