PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS

Abstract

This research aimed to examine the firm size, liquidity, and Leverage on the profitability of companies listed on the Index LQ45 Indonesia Stock Exchange (IDX). The research period was in the 2016-2020 period. The firm size was proxy with Ln total assets, liquidity was proxy with the current ratio, Leverage was proxy with debt to equity ratio and profitability was proxy with return on assets. The research sample collection technique used purposive sampling with determining criteria, it obtained 100 data samples from 25 selected companies. Moreover, the research data was processed in several stages through descriptive statistical analysis method, classic assumption test, multiple linear regression analysis, coefficient determination test, F statistic test, F statistic test, and hypothesis test (t-test) which was managed by SPSS 25. The research sample concluded that the variable of firm size had a positive but insignificant on the profitability, the variable of liquidity had a negative and significant effect on the profitability, and the variable of Leverage had a positive and significant effect on the profitability.