THE EFFECT OF CURRENT RATIO, INVENTORY TURNOVER, DEBT TO EQUITY RATIO AND FIRM SIZE ON PROFITABILITY OF CONSUMER GOODS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018 PERIOD

THE EFFECT OF CURRENT RATIO, INVENTORY TURNOVER, DEBT TO EQUITY RATIO AND FIRM SIZE ON PROFITABILITY OF CONSUMER GOODS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018 PERIOD

  • Ike Rukmana Sari Universitas Prima Indonesia, Medan
  • Missye Windyalim Universitas Prima Indonesia, Medan
  • Eric Wong Universitas Prima Indonesia, Medan
  • Kelvin Tandean Universitas Prima Indonesia, Medan

Abstract

The aim is to test and analyze how the influence of currency ratio, turnover inventory,Debt To Equity Ratio and Firm Size to profitability. The research method uses a quantitative approach. The population of the Consumer Goods Company is 50 companies and the sample obtained is 27 companies with purposive sampling technique. The analysis technique is a multiple linearial regression method. The results of this research show that Firm Size partially has a significant effect on Profitability. Meanwhile, Current Ratio, Inventory Turnover and Debt To Equity Ratio have no significant effect on Profitability. And simultaneously Current Ratio, Inventory Turnover, Debt To Equity Ratio and Firm Size have a significant influence on profitability. The amount of identification coefficient is 10.8% while the rest is 89.2% .The conclusion is that only Firm Size has a significant effect on the profitability of companies with consumables that are listed on the Indonesia Stock Exchange during the period 2016-2018.

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Published
2021-04-01
How to Cite
Sari, I. R., Windyalim, M., Wong, E., & Tandean, K. (2021). THE EFFECT OF CURRENT RATIO, INVENTORY TURNOVER, DEBT TO EQUITY RATIO AND FIRM SIZE ON PROFITABILITY OF CONSUMER GOODS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018 PERIOD. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(1), 1232-1249. https://doi.org/10.31955/mea.v5i1.994