文章基本信息

标题：Determinant of profitability: Evidence from trading, service and investment companies in Indonesia
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作者：Citra Shahnia ; Endah Dewi Purnamasari ; Luqman Hakim 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：5
页码：787-794
DOI：10.5267/j.ac.2020.6.004
出版社：Growing Science
摘要：This study aims to determine and analyze the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), Net Profit Margin (NPM), Return On Equity (ROE) and Total Asset Turnover (TATO) on Profitability (ROA) in the trading, service and investment subsector companies on the Indonesia Stock Exchange (IDX) over the period 2014- 2018. The data used is panel data with 6 companies for 5 years obtained from the Annual Report published on the IDX website. The results of this study indicate that CR and DAR partially negatively affected ROA, and ROE had a positive effect on ROA, while NPM and TATO had no effect on ROA. Overall testing shows that all financial factors had a significant effect and contribute to explain changes in profitability of 89.6 percent.
关键词：Profitability; Return on Assets; Current Ratio; Debt to Assets Ratio; Net Profit Margin; Return on Equity; Total Asset Turnover