Article

PENGARUH LEVERAGE, LIKUIDITAS DAN TOTAL ASSET TURN OVER TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA

  • Ulan Indah Sari
  • Ulan Indah Sari
  • La Ode Anto
  • Si Made Ngurah Purnaman

JURNAL AKUNTANSI DAN KEUANGAN, Vol. 11 No. 1 (2026), hlm. 161–173

Abstrak

This study aims to determine and analyze the effect of leverage, liquidity and total asset turnover on profitability in transportation and logistics sector companies listed on the Indonesian stock exchange. The data collection method used documentation and literature study. The data analysis method used panel data regression analysis with e-views version 13. The results of this study indicate that (1) leverage has an effect on profitability in transportation and logistics sector companies listed on the Indonesian stock exchange, (2) liquidity has an effect on profitability in transportation and logistics sector companies listed on the Indonesian stock exchange, and (3) total asset turnover does not have an effect on profitability in transportation and logistics sector companies listed on the Indonesian stock exchange.

Kata kunci