Kristania Victoria Simbolon, Jeanet Kathlen Salindeho, A. Karinda
{"title":"营运资金、公司规模、可偿债能力和流动性对消费品行业盈利能力的影响","authors":"Kristania Victoria Simbolon, Jeanet Kathlen Salindeho, A. Karinda","doi":"10.60090/kjm.v3i1.808.34-45","DOIUrl":null,"url":null,"abstract":"Studies in financial performance have been subject to debates due to different results between these variables. In some cases, the effect of the working capital, firm size, solvency, and liquidity varies across industries. This study examined the impact of working capital, firm size, solvency, and liquidity on profitability. The samples were taken from 83 listed companies in the consumer goods sector on the Indonesia Stock Exchange for 2017 – 2019. The data in this study was obtained from financial reports provided through IDX or the company's website. This research used quantitative approach with multiple linear regression analysis. Our results showed that working capital and company liquidity did not affect profitability. Meanwhile, firm size and solvency both influence profitability. \nKeywords: Firm Size, Leverage, Liquidity, Profitability, Working capital","PeriodicalId":351993,"journal":{"name":"Klabat Journal of Management","volume":"39 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"WORKING CAPITAL, FIRM SIZE, SOLVABILITY, AND LIQUIDITY TOWARDS PROFITABILITY OF THE CONSUMER GOODS INDUSTRY\",\"authors\":\"Kristania Victoria Simbolon, Jeanet Kathlen Salindeho, A. Karinda\",\"doi\":\"10.60090/kjm.v3i1.808.34-45\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Studies in financial performance have been subject to debates due to different results between these variables. In some cases, the effect of the working capital, firm size, solvency, and liquidity varies across industries. This study examined the impact of working capital, firm size, solvency, and liquidity on profitability. The samples were taken from 83 listed companies in the consumer goods sector on the Indonesia Stock Exchange for 2017 – 2019. The data in this study was obtained from financial reports provided through IDX or the company's website. This research used quantitative approach with multiple linear regression analysis. Our results showed that working capital and company liquidity did not affect profitability. Meanwhile, firm size and solvency both influence profitability. \\nKeywords: Firm Size, Leverage, Liquidity, Profitability, Working capital\",\"PeriodicalId\":351993,\"journal\":{\"name\":\"Klabat Journal of Management\",\"volume\":\"39 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-02-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Klabat Journal of Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.60090/kjm.v3i1.808.34-45\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Klabat Journal of Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.60090/kjm.v3i1.808.34-45","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
WORKING CAPITAL, FIRM SIZE, SOLVABILITY, AND LIQUIDITY TOWARDS PROFITABILITY OF THE CONSUMER GOODS INDUSTRY
Studies in financial performance have been subject to debates due to different results between these variables. In some cases, the effect of the working capital, firm size, solvency, and liquidity varies across industries. This study examined the impact of working capital, firm size, solvency, and liquidity on profitability. The samples were taken from 83 listed companies in the consumer goods sector on the Indonesia Stock Exchange for 2017 – 2019. The data in this study was obtained from financial reports provided through IDX or the company's website. This research used quantitative approach with multiple linear regression analysis. Our results showed that working capital and company liquidity did not affect profitability. Meanwhile, firm size and solvency both influence profitability.
Keywords: Firm Size, Leverage, Liquidity, Profitability, Working capital