Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas

Fransiska ; Monas Selviana ; Agus Sihono
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 📅 2025 Vol 18, No 1 🔗 DOI: 10.51903/57t17v06
Abstract
Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on the Indonesia Stock Exchange between 2019 and 2023. Multiple linear regression analysis was employed as a statistical testing tool to analyze secondary data from annual reports. The results show that receivable turnover, inventory turnover, and firm size do not significantly impact profitability, while the debt-to-equity ratio has a significant negative effect.
Keywords
Profitability Receivable Turnover Debt to Equity Ratio Inventory Turnover Firm Size
How to Cite

Fransiska, et al. (2025). Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas. KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, 18(1). https://doi.org/10.51903/57t17v06

Fransiska, Monas Selviana; Agus Sihono, "Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas," KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, vol. 18, no. 1, 2025.

Fransiska, Monas Selviana; Agus Sihono. "Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas." KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, vol. 18, no. 1, 2025.

Fransiska, Monas Selviana; Agus Sihono. "Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas." KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 18, no. 1 (2025).

Fransiska, et al. (2025) 'Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas', KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, 18(1). doi: 10.51903/57t17v06.

Fransiska, Monas Selviana; Agus Sihono. Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas. KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi. 2025;18(1).

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