Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia
This study aims to assess the effect of firm size, liquidity, leverage efficiency, and working capital turnover on firm profitability. The study population is mining companies listed on the Indonesian Islamic Stock Index (ISSI) from 2016 to 2020. The total sample is 12 companies selected through the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis
2022-06-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/599 |
| _version_ | 1798000480761151488 |
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| author | M. Maulana Weri Mahendra Lili Purnama |
| author_facet | M. Maulana Weri Mahendra Lili Purnama |
| author_sort | M. Maulana |
| collection | DOAJ |
| description | This study aims to assess the effect of firm size, liquidity, leverage efficiency, and working capital turnover on firm profitability. The study population is mining companies listed on the Indonesian Islamic Stock Index (ISSI) from 2016 to 2020. The total sample is 12 companies selected through the purposive sampling method. This study uses secondary data by collecting documentation data through the Indonesia Stock Exchange (IDX) website. The technique used is panel data regression. The study results show that the company's efficiency and size have a positive and significant effect on profitability. However, working capital turnover has a negative and significant effect on profitability. Meanwhile, liquidity and leverage have no significant effect on profitability. This study can complement existing studies and become a reference for investors and companies in determining the company size, capital turnover, and company efficiency in making investment decisions. |
| first_indexed | 2024-04-11T11:20:57Z |
| format | Article |
| id | doaj.art-c50dda80fb7247ac88a9cf1debf1765b |
| institution | Directory Open Access Journal |
| issn | 2549-3086 2657-1676 |
| language | English |
| last_indexed | 2024-04-11T11:20:57Z |
| publishDate | 2022-06-01 |
| publisher | PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj.art-c50dda80fb7247ac88a9cf1debf1765b2022-12-22T04:27:02ZengPPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762022-06-01619310910.46367/jas.v6i1.599599Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah IndonesiaM. Maulana0Weri Mahendra1Lili Purnama2Universitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta, IndonesiaUniversitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta, IndonesiaUniversitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta, IndonesiaThis study aims to assess the effect of firm size, liquidity, leverage efficiency, and working capital turnover on firm profitability. The study population is mining companies listed on the Indonesian Islamic Stock Index (ISSI) from 2016 to 2020. The total sample is 12 companies selected through the purposive sampling method. This study uses secondary data by collecting documentation data through the Indonesia Stock Exchange (IDX) website. The technique used is panel data regression. The study results show that the company's efficiency and size have a positive and significant effect on profitability. However, working capital turnover has a negative and significant effect on profitability. Meanwhile, liquidity and leverage have no significant effect on profitability. This study can complement existing studies and become a reference for investors and companies in determining the company size, capital turnover, and company efficiency in making investment decisions.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/599profitabilityfirm sizeliquidityleverage efficiencyworking capital turnover |
| spellingShingle | M. Maulana Weri Mahendra Lili Purnama Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia JAS (Jurnal Akuntansi Syariah) profitability firm size liquidity leverage efficiency working capital turnover |
| title | Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia |
| title_full | Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia |
| title_fullStr | Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia |
| title_full_unstemmed | Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia |
| title_short | Determinan Profitabilitas Perusahaan Pertambangan Pada Indeks Saham Syariah Indonesia |
| title_sort | determinan profitabilitas perusahaan pertambangan pada indeks saham syariah indonesia |
| topic | profitability firm size liquidity leverage efficiency working capital turnover |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/599 |
| work_keys_str_mv | AT mmaulana determinanprofitabilitasperusahaanpertambanganpadaindekssahamsyariahindonesia AT werimahendra determinanprofitabilitasperusahaanpertambanganpadaindekssahamsyariahindonesia AT lilipurnama determinanprofitabilitasperusahaanpertambanganpadaindekssahamsyariahindonesia |