PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS PADA PT TELEKOMUNIKASI INDONESIA TBK PERIODE 2014-2023
Abstract
This study aims to analyze the effect of Company Size and Leverage both partially and simultaneously on Profitability at PT Telekomunikasi Indonesia Tbk for the 2014-2023 Period. This research method uses quantitative methods. The population used in this study is sourced from the financial data of the official website of PT Telekomunikasi Indonesia Tbk. The sample of this study is financial statement data in the form of balance sheets and profit and loss at PT Telekomunikasi Indonesia Tbk for the period 2014 to 2023. The data analysis used includes classical assumption test, simple linear regression test, multiple linear regression test, determination coefficient test, partial test and simultaneous test. The results of this study based on the classical assumption test did not find variables that deviated from the classical assumptions. These results indicate that the available data has met the requirements for using multiple regression equation models. Based on the t test, it can be seen that partially company size partially has a significant effect on profitability. Leverage has no significant effect on profitability. And simultaneously Company Size and Leverage have a significant effect on Profitability. with a contribution of 60.7%, while the remaining 29.3% is influenced by other factors outside of this study.
References
Agus S. Irfani. (2020). Manajemen Keuangan dan Bisnis : Teori dan Aplikasi (Bernadine, Ed.). PT Gramedia Pustaka Utama.
Anwar, M. (2019). Manajemen keuangan perusahaan. Jakarta: Mitra Wacana Media.
Darmawan. (2018). Manajemen Keuangan: Memahami Kebijakan Dividen, Teori dan Praktiknya di Indonesia (Lilis Renfiana, Ed.; Pertama). Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Kalijaga.
Elbadiansyah. (2023). Pengantar Manajemen (Zakiyatur Rosidah, Ed.). Deepublish.
Fenty Fauziah. (2017). Kesehatan Bank, Kebijakan Dividen, dan Nilai Perusahaan, Teori dan Kajian Empiris. RV Pustaka Horizon.
Ghozali. (2018). Aplikasi Analisis Multivariete Dengan Program SPSS. Badan Penerbit Universitas Diponegoro.
Hantono. (2018). Konsep Analisa Laporan Keuangan dengan Pendekatan Rasio dan SPSS (1st ed.). Deepublish.
Harahap, S. S. (2018). Analisis kritis atas laporan keuangan (12 ed.). Jakarta: Rajawali Pers.
Hasibuan, M. S. P. (2019). Manajemen sumber daya manusia (Revisi ed.). Jakarta: Bumi Aksara.
Hery. (2016). Analisis Laporan Keuangan. Grasindo.
Hery. (2017). Kajian Riset Akuntasi -Mengulas Berbagai Hasil Penelitian Terkini dalam Bidang Akuntansi dan Keuangan. Grasindo.
Irmayani, N. W. D. (2022). Manajemen Sumber Daya Manusia. Deepublish.
Jatmiko, B. (2017). Manajemen keuangan: Teori dan aplikasi. Yogyakarta: Graha Ilmu.
Kariyoto. (2017). Analisa Laporan Keuangan (T. U. Press, Ed.; Pertama). UB Press.
Lailatus Sa’adah. (2020). Manajemen Keuangan. LPPM Universitas KH. A. Wahab Hasbullah.
Lailatus Sa’adah, & Tyas Nur’ainui. (2020). Implementasi Pengukuran Current Ratio, Debt to Equity Ratio dan Return on Equity serta Pengaruhnya terhadap Return (Pertama). LPPM Universitas KH. A. Wahab Hasbullah.
Lela Nurlaela Wati. (2019). Model Corporate Social Responsibility (CSR). Myria Publisher.
Mamay Komarudin, & Tabroni. (2019). Manajemen Keuangan Struktur Modal (Erik Santoso, Ed.; Pertama). Perkumpulan Rumah Cemerlang Indonesia.
Munawir, S. (2014). Analisis laporan keuangan. Yogyakarta: Liberty.
Musthafa. (2017). Manajemen Keuangan. CV Andi Offset.
Nagian Toni, & Silvia. (2021). Determinan Nilai Perusahaan (Nuraini Kartika Sari, Ed.; Pertama). CV. Jakad Media Publishing.
Novia Nengsih. (2023). Struktur Modal Syariah: Studi pada Perbankan Syariah di Indonesia (Pertama). CV. Bintang Semesta Media.
Silvia Indrarini. (2019). Nilai Peusahaan Melalui Kualitas Laba (Good Governance dan Kebijakan Perusahaan). Scopindo Media Pustaka.
Sirait, P. (2017). Analisis Laporan Keuangan (Pertama). Ekuilibra.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Sukamulja, S. (2021). Manajemen Keuangan Korporat (S. Tjen, Ed.; Pertama). ANDI dengan BPFE.
Utami, Z. M. (2020). Manajemen Sumber Daya Manusia Konsep Dasar & Teori. UNJ Press.
V. Wiratna Sujarweni. (2020). Manajemen Keuangan Teori, Aplikasi dan Hasil penelitian. Pustaka Baru Press.
Amelia, R.W., & Lestari, D. (2024). The Influence of Current Ratio And Debt to Equity Ratio on Return On Assets at PT Hanjaya Mandala Sampoerna Tbk For The Period 2013 - 2022. International Journal Multidisciplinary Science.
Amin, N., Utami, Y., & Aji, W. Y. (2023). Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Profitabilitas pada Perusahaan Perbankan. Jurnal Audit Dan Perpajakan (JAP), 1(2), 114–129. https://doi.org/10.47709/jap.v1i2.2156
Ludvy, A., & Amelia, R.W. (2025). Implementation of Integrated Management to Achieve Economic Growth of Wanagriya Tourism Village Ciseeng Bogor: Utilization of Financial Technology, E-Commerce, and HR Development. Journal of Business Management and Economic Development.
