现金周转,公司规模,杠杆,Dan销售增长,盈利能力

Benny Setiawan, Thio Lie Sha
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引用次数: 1

摘要

本研究旨在确定现金周转、公司规模、杠杆率和销售增长对2017-2019年在IDX上市的制造业公司盈利能力的影响。样本采用目的抽样法,有效数据为36家公司。数据处理技术采用Eviews11程序和Microsoft Excel 2013进行多元回归分析。结果表明,销售增长对盈利能力有显著的正向影响,杠杆对盈利能力有显著的负向影响,而现金周转和企业规模对盈利能力有不显著的负向影响。本研究的含义是需要提高盈利能力,为公司的生存,这是由增加的销售增长和杠杆扩大其业务的影响,以便它可以为投资者提供良好的信号。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Cash Turnover, Firm Size, Leverage, Dan Sales Growth Terhadap Profitabilitas
This research aims to determine the effect of cash turnover, firm size, leverage,and sales growth on profitability in manufacturing companies listed on the IDX in 2017-2019. The sample was selected using purposive sampling method and valid data were 36companies. The data processing technique uses multiple regression analysis with the Eviews11 program and Microsoft Excel 2013. The results show that sales growth has a significantpositive effect on profitability, leverage has a significant negative effect on profitability,while cash turnover and firm size have a negative and insignificant effect on profitability.The implication of this research is the need to increase profitability for the survival of thecompany which is influenced by increased sales growth and leverage to expand its businessso that it can provide good signals for investors.
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