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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Main Author: Hadri Kusuma
Format: Article
Language:English
Published: Universitas Islam Indonesia 2009-07-01
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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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
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