Sep 2026· EKONOMIS Journal of Economics and Business· Vol 10, pp. 1165· 0 citations· 14 references
Abstract
This study aims to analyze the effect of liquidity and leverage on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period, and to test whether company size can moderate this relationship. Using a purposive sampling method, a sample of 96 observations was obtained. The analytical method used was panel data regression analysis with a Random Effects Model (REM) approach and Moderated Regression Analysis (MRA) through the E-Views program. The results showed that partially, neither liquidity nor leverage had a significant effect on company profitability. Furthermore, the MRA test results proved that company size was unable to moderate the effect of liquidity and leverage on profitability. The Adjusted R-squared value of 2.3% indicates that the ability of the independent and moderating variables to explain variations in profitability is very limited, while the remaining is influenced by other factors outside the research model.
This study aims to obtain empirical evidence regarding the effect of leverage, liquidity and operational efficiency on profitability, with firm size as a moderating variable. The population of this study consisted of 59 non-financial companies included in the LQ45 index obtained from the IDX website and several officia...
Priscilia Adriana Lengo· JURNAL EKOMAKS Jurnal Ilmu E...· 0 citations
The purpose of this study is to investigate how audit quality moderates the effects of profitability, leverage, and liquidity on earnings quality. This study employs an associative method in conjunction with a quantitative approach. The study’s population consists of 38 companies that are listed in the healthcare secto...
The objective of this study is to investigate how firm size, profitability, liquidity, and solvency affect the value of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. Annual reports and financial statements served as the secondary data sources for this research. A purposive sampling method w...
This study aims to examine the effect of profitability and leverage on firm value with corporate social responsibility disclosure as a moderating variable. The population comprises non-bank companies listed in the LQ45 Index for the 2020–2024 period, and 26 companies with 130 observations were selected through purposiv...
Dewi Puspassari, Andry Arifian Rachman· AL-KHARAJ· 0 citations
This study aims to analyze the effect of profitability and capital structure on stock prices, with dividend policy as a moderating variable. A quantitative approach was employed using secondary data obtained from the annual financial reports of technology sector companies listed on the Indonesia Stock Exchange (IDX) du...
Ratna Kasdila, M. Muhammad· Jurnal ekonomi akuntansi dan...· 0 citations
Earnings quality reflects the degree of reliability of earnings in representing a company’s financial condition and performance, as well as providing objective information regarding the sustainability of the company’s performance. This study analyzes the effects of profitability and liquidity on earnings quality and ex...
Hani Devi Masitha, L. Listiorini· Jurnal ekonomi akuntansi dan...· 0 citations
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