PENGARUH KARAKTERISTIK PERUSAHAAN, LEVERAGE, DAN OPINI AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MANUFAKTUR SELAMA MASA PANDEMI

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2023-06-27 DOI:10.55047/transekonomika.v3i3.440

Musa Fahmuddin Irham, Adam Zakaria, Tri Hesti Utaminingtyas

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Abstract

This study aims to examine the influence of firm characteristics, leverage, and audit opinion on profitability in the manufacturing sub-sector companies during the pandemic period listed on the Indonesia Stock Exchange. The sample selection technique employed purposive sampling using a quantitative approach with secondary data obtained from financial reports of manufacturing sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2021 period. The data analysis technique used to test the hypotheses was regression analysis. The results of this study indicate that: (1) Firm characteristics, measured by company size and age, have a positive influence on profitability. (2) Leverage, measured by the debt-to-equity ratio, has a positive influence on profitability. (3) Audit opinion has a negative influence on profitability. Suggestions for future research include expanding the scope of the study by using data from a longer period or extending the research to companies outside the manufacturing sub-sector

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在大流行期间，企业特征、杠杆和审计对制造业子部门盈利能力的影响

本研究旨在考察企业特征、杠杆和审计意见对在印度尼西亚证券交易所上市的制造子行业公司在疫情期间盈利能力的影响。样本选择技术采用有目的抽样，采用定量方法，从2020-2021年期间在印度尼西亚证券交易所上市的制造业子行业公司的财务报告中获得二级数据。用于检验假设的数据分析技术是回归分析。研究结果表明:(1)企业特征(以公司规模和年龄衡量)对盈利能力有正向影响。(2)以负债权益比衡量的杠杆对盈利能力有正向影响。(3)审计意见对盈利能力有负向影响。对未来研究的建议包括通过使用较长时期的数据来扩大研究范围，或将研究扩展到制造业子行业以外的公司

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Transekonomika: Akuntansi, Bisnis dan Keuangan

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