Size Perusahaan dan Profitabilitas: Kajian Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta
This research examines the relationship between profitability and size of manufac¬turing companies for the period of 2000 to 2003. Two measures of profitability are em¬ployed: Earnings before interest, taxes, depreciation and amortization (EBITDA margin); and earnings before interest and taxes (EBIT...
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Format: | Article |
Language: | English |
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Universitas Islam Indonesia
2009-07-01
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Series: | Economic Journal of Emerging Markets |
Online Access: | http://uiistage.openjournaltheme.com/3310/index.php/JEP/article/view/607 |
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author | Hadri Kusuma |
author_facet | Hadri Kusuma |
author_sort | Hadri Kusuma |
collection | DOAJ |
description | This research examines the relationship between profitability and size of manufac¬turing companies for the period of 2000 to 2003. Two measures of profitability are em¬ployed: Earnings before interest, taxes, depreciation and amortization (EBITDA margin); and earnings before interest and taxes (EBIT margin). The measure of firm size is the num¬ber of employees. The results are consistent with theories of firm size that specify trade-offs between economies of scale and organizational costs and with theories that ascribe certain competencies to firms that allow them to offset the advantages often ascribed to large firms such as economies of scale.
Key Words: Size, Profitabily, Economy of Scale, Organisational, Competency, and Critical resources
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first_indexed | 2024-04-11T11:28:55Z |
format | Article |
id | doaj.art-1d9ae49761f24bfdbc8a2d68b51038f3 |
institution | Directory Open Access Journal |
issn | 2086-3128 2502-180X |
language | English |
last_indexed | 2024-04-11T11:28:55Z |
publishDate | 2009-07-01 |
publisher | Universitas Islam Indonesia |
record_format | Article |
series | Economic Journal of Emerging Markets |
spelling | doaj.art-1d9ae49761f24bfdbc8a2d68b51038f32022-12-22T04:26:12ZengUniversitas Islam IndonesiaEconomic Journal of Emerging Markets2086-31282502-180X2009-07-01101Size Perusahaan dan Profitabilitas: Kajian Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek JakartaHadri KusumaThis research examines the relationship between profitability and size of manufac¬turing companies for the period of 2000 to 2003. Two measures of profitability are em¬ployed: Earnings before interest, taxes, depreciation and amortization (EBITDA margin); and earnings before interest and taxes (EBIT margin). The measure of firm size is the num¬ber of employees. The results are consistent with theories of firm size that specify trade-offs between economies of scale and organizational costs and with theories that ascribe certain competencies to firms that allow them to offset the advantages often ascribed to large firms such as economies of scale. Key Words: Size, Profitabily, Economy of Scale, Organisational, Competency, and Critical resources http://uiistage.openjournaltheme.com/3310/index.php/JEP/article/view/607 |
spellingShingle | Hadri Kusuma Size Perusahaan dan Profitabilitas: Kajian Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Economic Journal of Emerging Markets |
title | Size Perusahaan dan Profitabilitas: Kajian Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta |
title_full | Size Perusahaan dan Profitabilitas: Kajian Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta |
title_fullStr | Size Perusahaan dan Profitabilitas: Kajian Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta |
title_full_unstemmed | Size Perusahaan dan Profitabilitas: Kajian Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta |
title_short | Size Perusahaan dan Profitabilitas: Kajian Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta |
title_sort | size perusahaan dan profitabilitas kajian empiris terhadap perusahaan manufaktur yang terdaftar di bursa efek jakarta |
url | http://uiistage.openjournaltheme.com/3310/index.php/JEP/article/view/607 |
work_keys_str_mv | AT hadrikusuma sizeperusahaandanprofitabilitaskajianempiristerhadapperusahaanmanufakturyangterdaftardibursaefekjakarta |