FINANCIAL DETERMINANTS OF PROFIT MANAGEMENT AND PROFITABILITY OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
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Published:
Jul 20, 2022
Keywords:
Profitability. Earnings Per Share. Dividends. Liquidity. Company Age.
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Computer Science
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Abstract
Profitability is a company's ability to create profits at the level of sales. certain assets or shares. The way to see the prospects of a company is usually seen from the development of the company's Earnings Ability. Several factors are considered to affect the profitability of the company such as the ability to earn, the ability of financial structure, non-financial factors, company size and age of the company. From these factors, researchers conducted research on the influence of these five factors on company Earnings Ability. The test results from this study prove that the ability of earnings and company size significantly influence the company's profitability while the ability of financial structure, non-financial factors and company age significantly negatively affect the company's profitability.
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How to Cite
Wati, E. ., Karjantoro, H. ., Dewi, S. . and Linda, L. (2022) “FINANCIAL DETERMINANTS OF PROFIT MANAGEMENT AND PROFITABILITY OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE”, Jurnal Mantik, 6(1), pp. 665-670. doi: 10.35335/mantik.v6i1.2657.
References
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[14] Razaq, I. T., & Akinlo, P. (2017). Interrelationship Between Size, Growth and Profitability of Non Financial Firms in Nigeria. European Journal of Business and Management, 9(7), 76–86.
[15] Rice, R. (2014). Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Perusahaan Kompas100 yang Terdaftar Di Bursa Efek Indonesia. JWEM (Jurnal Wira Ekonomi Mikroskil), 4(1), 11–20.
[16] Ruspandi, H., & Asma, R. (2014). Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Pembiayaan di Indonesia. Jurnal Wawasan Manajemen, 2(1), 97–118.
[17] Samo, A. H., & Murad, H. (2019). Impact of liquidity and financial leverage on firm’s profitability – an empirical analysis of the textile industry of Pakistan. Research Journal of Textile and Apparel, 23(4), 291–305. https://doi.org/10.1108/RJTA-09-2018-0055
[18] Taiwo Razaq, I., & E, A. A. (2017). Interrelationship Between Size, Growth and Profitability of Non Financial Firms in Nigeria. European Journal of Business and Management, 9(7), 76–86.
[19] Thafani, A. R. F., & Abdullah, M. A. M. (2014). Impact of Dividend Payout on Corporate Profitability?: Evident from Colombo Stock Exchange. Advances in Economics and Business Management (AEBM), 1(1)
[20] Ulzanah, A. A., & Murtaqi, I. (2015). The Impact of Earnings Per Share , Debt To Equity Ratio , and Current Ratio Towards the Profitability of Companies Listed in Lq45 From 2009 To 2013. Journal of Business and Management, 4(1), 18–27.
[2] Agustina, A., Sulia, S., & Rice, R. (2018). Faktor – faktor yang mempengaruhi Profitabilitas dan Dampaknya terhadap Manajemen Laba. Jurnal Akuntansi, 22(1).
[3] Akben-Selcuk, E. (2016). Does Firm Age Affect Profitability? Evidence From Turkey. International Journal of Economic Sciences, V(3), 1–9. https://doi.org/10.20472/es.2016.5.3.001
[4] Al Nimer, M., Warrad, L., & Al Omari, R. (2015). The Impact of Liquidity on Jordanian Banks Profitability through Return on Assets. European Journal of Business and Management Www.Iiste.Org ISSN, 7(7).
[5] Amanda, R. I. (2019). The Impact Of Cash Turnover, Receivable Turnover, Inventory Turnover, Current Ratio And Debt To Equity Ratio On Profitability. Journal of Research in Management, 2(2), 14–22. https://doi.org/10.32424/jorim.v2i2.66
[6] Aryantika, N. P. P., & Sujana, I. K. (2018). Earnings Management and Managerial Ownership Moderate the Influence of Profitability on Firm Value. International Journal of Sciences: Basic and Applied Research, 42(1).
[7] Ayulia, A., & Djawoto. (2016). Analisis Faktor-faktor yang mempengaruhi Profitabilitas pada Perusahaan Property. Ilmu Dan Riset Manajemen, 5.
[8] Barus, A., & Leliani, L. (2013). Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. JWEM (Jurnal Wira Ekonomi Mikroskil), 3(2), 111–121.
[9] Henny, H., & Susanto, L. (2019). Faktor-Faktor yang Mempengaruhi Profitabilitas pada Perusahaan Manufaktur. Jurnal Multiparadigma Akuntansi, I(2).
[10] Juniarti, L. H. (2014). Perngaruh Family Control, Firm Size, Firm Risk, Firm Age Terhadap Profuitabilitas dan Nilai Perusahaan pada Sektor Keuangan. Bussines Accounting Review Vol. 2 No. 1, 2014. Busniness Accounting Review, 2003.
[11] Latif, K., Bhatti, A. A., & Raheman, A. (2017). Earnings Quality: A Missing Link between Corporate Governance and Firm Value. Business & Economic Review, 9(2).
[12] Memon, F., Bhutto, N. A., & Abbas, G. (2012). Capital Structure and Firm Performance?: A Case of Textile Sector of Pakistan. Asian Journal of Business and Management Sciences, 1(9).
[13] Paminto, A., Setyadi, D., & Sinaga, J. (2016). The Effect of Capital Structure , Firm Growth and Dividend Policy on Profitability and Firm Value of the Oil Palm Plantation Companies in Indonesia. European Journal of Business and Management, 8(33), 123–134.
[14] Razaq, I. T., & Akinlo, P. (2017). Interrelationship Between Size, Growth and Profitability of Non Financial Firms in Nigeria. European Journal of Business and Management, 9(7), 76–86.
[15] Rice, R. (2014). Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Perusahaan Kompas100 yang Terdaftar Di Bursa Efek Indonesia. JWEM (Jurnal Wira Ekonomi Mikroskil), 4(1), 11–20.
[16] Ruspandi, H., & Asma, R. (2014). Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Pembiayaan di Indonesia. Jurnal Wawasan Manajemen, 2(1), 97–118.
[17] Samo, A. H., & Murad, H. (2019). Impact of liquidity and financial leverage on firm’s profitability – an empirical analysis of the textile industry of Pakistan. Research Journal of Textile and Apparel, 23(4), 291–305. https://doi.org/10.1108/RJTA-09-2018-0055
[18] Taiwo Razaq, I., & E, A. A. (2017). Interrelationship Between Size, Growth and Profitability of Non Financial Firms in Nigeria. European Journal of Business and Management, 9(7), 76–86.
[19] Thafani, A. R. F., & Abdullah, M. A. M. (2014). Impact of Dividend Payout on Corporate Profitability?: Evident from Colombo Stock Exchange. Advances in Economics and Business Management (AEBM), 1(1)
[20] Ulzanah, A. A., & Murtaqi, I. (2015). The Impact of Earnings Per Share , Debt To Equity Ratio , and Current Ratio Towards the Profitability of Companies Listed in Lq45 From 2009 To 2013. Journal of Business and Management, 4(1), 18–27.
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