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Journal articles on the topic 'Analysis profitability'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 May 2022

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1

Garanča, Biruta. "ANALYSIS OF PROFITABILITY." Latgale National Economy Research 1, no. 4 (June 23, 2012): 103. http://dx.doi.org/10.17770/lner2012vol1.4.1826.

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In order to make a deeper analysis of the influencing factors of profitability on the basis of the data from annual reports, in a situation when there is a possibility of choosing between the profit or loss calculation methods, there is a need of another profitability index – profitability of the basic activity. Calculation formulas of the profit of the basic activity according to the indexes of the method of turnover cost and the method of payment for the period have been worked out. The article illustrates the application of both the formulas to the business in Latvia as a whole and specifically in Latgale on the basis of annual report for 2010.

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2

Smith, Malcolm, and Shane Dikolli. "Customer profitability analysis:." Managerial Auditing Journal 10, no. 7 (October 1995): 3–7. http://dx.doi.org/10.1108/02686909510090276.

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3

Drenovac, Aleksandar, and Bratislav Drenovac. "Project profitability analysis." Vojnotehnicki glasnik 66, no. 1 (2018): 154–69. http://dx.doi.org/10.5937/vojtehg66-6363.

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4

Erzha, Eria Latifalia, Made Sudarma, and Aulia Fuad Rahman. "The Effect of Loan and Intellectual Capital on Profitability with Credit Risk as Moderating." Jurnal Economia 15, no. 2 (October 1, 2019): 159–71. http://dx.doi.org/10.21831/economia.v15i2.23725.

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Abstract: This study aims to examine and empirically prove the moderating effects of credit risk on the relationship between the loan and intellectual capital with profitability. The sample selection technique uses purposive sampling, and data analysis uses moderated regression analysis. The result shows that loan has a positive effect on profitability, intellectual capital has positive effect on profitability, and credit risk moderates the effect of loan and intellectual capital on profitability. Keywords: loan, intellectual capital, credit risk, bank profitability.Pengaruh Pinjaman dan Modal Intelektual Terhadap Profitabilitas dengan Risiko Kredit sebagai PemoderasiAbstrak: Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi risiko kredit terhadap hubungan pinjaman (loan) dan intellectual capital dengan profitabilitas. Teknik pemilihan sampel menggunakan metode purposive sampling dan analisis data menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa pinjaman berpengaruh positif terhadap profitabilitas, intellectual capital berpengaruh positif terhadap profitabilitas, dan risiko kredit memoderasi pengaruh pinjaman dan intellectual capital terhadap profitabilitas. Kata Kunci: pinjaman, loan, intellectual capital, risiko kredit, profitabilitas bank.

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5

Inrawan, Ady, Darwin Lie, Debi Eka Putri, and Suci Indah Rukmana. "PENGARUH LIKUIDITAS DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS YANG BERDAMPAK PADA NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA." SULTANIST: Jurnal Manajemen dan Keuangan 9, no. 2 (December 23, 2021): 214–24. http://dx.doi.org/10.37403/sultanist.v9i2.364.

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Tujuan dari penelitian ini adalah 1. Untuk mengetahui gambaran Likuiditas, Pertumbuhan Aset, Profitabilitas dan Nilai Perusahaan 2. Untuk mengetahui pengaruh Likuiditas dan Pertumbuhan Aset terhadap Profitabilitas 3. Untuk mengetahui pengaruh Profitabilitas terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek penelitian ini adalah Perusahaan Sub Sektor Pertambangan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah analisis linear berganda, analisis linear sederhana koefisien korelasi, koefisien determinasi dan uji hipotesis. Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Dari hasil analisis regresi linear berganda diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh negatif terhadap profitabilitas. 2. Dari hasil analisis regresi linear sederhana diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh negatif terhadap profitabilitas, profitabilitas berpengaruh positif terhadap nilai perusahaan. 3. Dari hasil uji koefisien korelasi dan determinasi bahwa terdapat hubungan yang sangat rendah antara likuiditas dan pertumbuhan aset terhadap profitabilitas, terdapat hubungan yang sedang antara profitabilitas terhadap nilai perusahaan. 4. Dari hasil uji F diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh tidak signifikan terhadap profitabilitas. 5. Dari hasil uji t diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh tidak signifikan terhadap profitabilitas, dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan. The objectives of this research are: 1. To determine the description of Liquidity, Asset Growth, Profitability and Company Value 2. To determine the effect of Liquidity and Asset Growth to Profitability. 3. To determine the effect of profitability on company value. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The Objectives this research used oil and gas mining sub sector companies listed on the Indonesia. The data was collection by using the documentation method. The analysis technique used is the multiple linear regression analysis, simple linear regression analysis, the correlation coefficient, the coefficient of determination and hypothesis testing. The results of this research can be concluded as follows: 1. From the results of multiple linear regression analysis, it is known that liquidity and asset growth have a negative effect on profitability. 2. From the results of simple linear regression analysis, it is known that liquidity and asset growth have a negative effect on profitability, profitability has a positive effect on firm value. 5. From the results of the correlation coefficient test and determination that there is a very low relationship between the independent variable liquidity and asset growth on the dependent variable profitability, From the results of the correlation coefficient test, it is known that there is a moderate relationship between profitability and firm value. 7. From the results of the F test, it is known that liquidity and asset growth have no significant effect on profitability. 8. From the results of the t test, it is known that liquidity and asset growth have no significant effect on profitability, and profitability has a significant effect on firm value.

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6

Nord, G. L. "Analysis indicator of profitability and profitability of industrial enterprises." BULLETIN OF KHARKIV NATION AGRARIAN UNIVERSITY NAMED AFTER V.V.DOKUCHAYEVA. SERIES "ECONOMIC SCIENCES", no. 2 (2019): 339–52. http://dx.doi.org/10.31359/2312-3427-2019-2-339.

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7

Murtini, Umi, and Aditya Denny O.S. "UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO DAN KECENDERUNGAN PERATAAN LABA." Jurnal Riset Akuntansi dan Keuangan 8, no. 2 (August 1, 2012): 149. http://dx.doi.org/10.21460/jrak.2012.82.25.

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This study aims to exmine the effect of firm size, profitability, financial leverage, and dividend payout ratio on income smoothing tendency. The grouping of firms with income smoothing and without income smoothing use eckel index. Using binary logistic regression analysis, results shows that firm size and profitabilitas influence on income smoothing tendency. Meanwhile, financial leverage and dividend payout ratio don’t influence on income smoothing tendency. Keywords: income smoothing, profitabilty, size

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Dr. M.Dhanabhakyam, Dr M. Dhanabhakyam, and Swapna Kurain. "Profitability Analysis Of Bharath Sanchar Nigam Limited (Bsnl)." Indian Journal of Applied Research 1, no. 6 (October 1, 2011): 7–9. http://dx.doi.org/10.15373/2249555x/mar2012/3.

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9

Pandya, Dr Hemal, and Chetana Parmar. "Profitability Analysis of Selected Nationalised Banks in India." Global Journal For Research Analysis 3, no. 3 (June 15, 2012): 10–14. http://dx.doi.org/10.15373/22778160/mar2014/5.

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10

Anggraini, Diah, DWINITA ARYANI, and Irawan Budi Prasetyo. "Analisis Implementasi Green Banking Dan Kinerja Keuangan Terhadap Profitabilitas Bank Di Indonesia (2016-2019)." JBMI (Jurnal Bisnis, Manajemen, dan Informatika) 17, no. 2 (October 24, 2020): 141–61. http://dx.doi.org/10.26487/jbmi.v17i2.11264.

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Green banking adalah aktivitas operasional perbankan yang ramah lingkungan. Penelitian ini menganalisis penerapan green banking, dan kinerja keuangan terhadap profitabilitas bank di Indonesia periode 2016-2019. Sampel penelitian menggunakan metode purposive sampling dan di peroleh 9 bank yang sesuai kriteria. Pengujian data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kebijakan green banking berpengaruh positif signifikan terhadap profitabilitas, kecukupan modal tidak berpengaruh negatif signifikan terhadap profitabilitas, kredit bermasalah tidak berpengaruh negatif signifikan terhadap profitabilitas, efisiensi bank berpengaruh negatif signifikan terhadap profitabilitas, tingkat likuiditas bank tidak berpengaruh positif signifikan terhadap profitabilitas. Green banking is an environmentally friendly banking operational activity. This study analyzes the implementation of green banking and financial performance to profitability of banks in Indonesia period 2016-2019. The research sample used purposive sampling method and obtained 9 banks that match the criteria. Testing data using multiple regression analysis. The results of this study indicate that green banking policy had a significant positive effect on profitability, capital adequacy had no significant negative effect on profitability, non-performing loans had no significant negative effect on profitability, bank efficiency had a significant negative effect on profitability, the level of bank liquidity had no significant positive effect on profitability.

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11

Pratiwi, Dian, and Hartirini Warnaningtyas. "PENGARUH KOMPONEN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI INDONESIA)." Ekonika : Jurnal ekonomi universitas kadiri 2, no. 2 (October 6, 2017): 152. http://dx.doi.org/10.30737/ekonika.v2i2.41.

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AbstractThe relation between capital structure and profitability are important to investigate because the improvement of profitability is necessary to predict the long-term survivability of firm. This paper also extend Abor’ s findings (2005) regarding the effect of capital structure on profitability by examining on Indonesian manufacturing firm that listing on Indonesian Stock Exchange. This research use regression analysis to estimate the relation between EBIT and capital structures. Empirical results show that long debt to total capital and size has significantly relationship with profitability. Otherwise, short debt to total capital has no significant effect on profitability.Keywords: Capital structure, profitability, Firm Size AbstrakHubungan antara struktur modal dan profitabilitas maih menarik untuk diteliti karena peningkatan profitabilitas diperlukan untuk memprediksi kelangsungan hidup jangka panjang perusahaan. Penelitian ini dilakukan dalam rangka memperluas temuan Abor (2005) mengenai pengaruh struktur permodalan terhadap profitabilitas dengan memeriksa perusahaan manufaktur Indonesia yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi untuk memperkirakan hubungan antara profitabilitas yang diturunkan dari nilai EBIT dan struktur permodalan. Hasil empiris menunjukkan bahwa hutang jangka panjang dan ukuran memiliki hubungan yang signifikan dengan profitabilitas. Sementara, hutang jangka pendek tidak berpengaruh secara signifikan terhadap profitabilitas perusahaan.Kata kunci: struktur modal, profitabilitas, ukuran perusahaan.

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12

Labonaitė, Gintarė, and Rasa Subačienė. "Methodology for net profitability analysis." Buhalterinės apskaitos teorija ir praktika, no. 16 (July 5, 2019): 79–88. http://dx.doi.org/10.15388/batp.2014.no16.7.

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Every company, regardless of the type or size of business is aiming to achieve the best results. These results are usually related to the profit and the ways to improve it. However, profit line in absolute terms is not sufficient enough as an indicator of the company's performance. Therefore, instruments expressed in profitability ratios are used. While different authors reveal various aspects of the concept of profitability, overall profitability ratios could be assessed as the evaluation of activities‘ results and the relationship of the means used to achieve it. Net profitability ratio is one of the main cornerstones in the process of company‘s performance evaluation. It provides information on the efficiency of company‘s main, other, financial and investment activities - the final result. In addition, the ratio helps to evaluate efficiency of financial resources management. The analysis of net profitability ratio and factors influencing it may help to determine which element could be adjusted or changed in order to improve the company‘s performance and to gain higher profits. The article investigates evaluation of net profitability, provides methodology for net profitability analysis, based on the summary of the various authors researches of pyramid systems on influence of various factors to the subject ratios. Methodology of net profitability analysis includes such stages as selection of companies for comparison of information, assessing information sources, application of pyramid analysis system, evaluation of results based on selected company‘s data and data of Department of Statistics, conclusions and suggestions. Chosen ratios of pyramid analysis, which reveal factors affecting the net profitability, reflects aspects of evaluation of efficiency of the assets, equity and current assets to equity ratio. Information collecting, comparison, grouping, systematization, generalization and pyramid analysis methods were used in the research.

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13

李, 涵雯. "Profitability Analysis of POP MART." Modern Management 11, no. 07 (2021): 736–42. http://dx.doi.org/10.12677/mm.2021.117093.

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14

Avercheva, N. "ECONOMIC ANALYSIS OF MILK PROFITABILITY." Agrosvit, no. 7-8 (April 30, 2021): 109. http://dx.doi.org/10.32702/2306-6792.2021.7-8.109.

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15

Imron, Ali, and Ilham Suryatma. "Kebijakan Utang dan Ukuran Perusahaan terhadap Profitabilitas dengan Pertumbuhan Laba sebagai Pemoderasi." JURNAL ONLINE INSAN AKUNTAN 5, no. 2 (January 9, 2021): 215. http://dx.doi.org/10.51211/joia.v5i2.1439.

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Abstrak: Penelitian ini bertujuan untuk mengetahui kebijakan utang dan ukuran perusahaan terhadap profitabilitas dengan pertumbuhan laba sebagai variabel pemoderasi. Populasi penelitian adalah seluruh perusahaan sub sektor pulp and paper yang terdaftar di bursa efek Indonesia (BEI) tahun 2008-2018. Sampel penelitian berjumlah 7 perusahaan dari 9 jumlah populasi dengan menggunakan metode Purposive Sampling. Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, moderated regression analysis dan uji hipotesis (uji t). Hasil penelitian ini menunjukkan 1) kebijakan utang (DER) berpengaruh negatif significant terhadap profitabilitas (ROE), 2) ukuran perusahaan berpengaruh positif dan signifikan terhadap profitabilitas (ROE), 3) pertumbuhan laba mampu memoderasi hubungan kebijakan utang (DER) terhadap profitabilitas (ROE), 4) pertumbuhan laba mampu memoderasi hubungan ukuran perusahaan terhadap profitabilitas (ROE). Kata kunci: Pertumbuhan laba, profitabilitas, ukuran, utang. Abstract: This study aims to determine the debt policy and company size on profitability with profit growth as a moderating variable. The study population was all pulp and paper sub-sector companies listed on the Indonesian stock exchange (BEI) from 2008 to 2018. The research sample consisted of 7 companies from 9 total populations using a purposive sampling method. The data analysis technique used a descriptive statistics, a classic assumption test, a moderated regression analysis and a hypothesis testing (t test). The results of this study indicate 1) the debt policy (DER) has a negative and significant effect on profitability (ROE), 2) the company size has a positive and significant effect on profitability (ROE), 3) the earnings growth is able to moderate the relationship between the debt policy (DER) and the profitability (ROE) but the moderation is still weak, 4) profit growth is able to moderate the relationship between the company size and profitability (ROE). Keywords: Profit growth, Profitability, leverage, size

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Karadag, Islam, and Woo Gon Kim. "Comparing Market-segment-profitability Analysis with Department-Profitability Analysis as Hotel Marketing-decision Tools." Cornell Hotel and Restaurant Administration Quarterly 47, no. 2 (May 2006): 155–73. http://dx.doi.org/10.1177/0010880405281683.

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Widodo, Prasetyo, and Novrida Qudsi Lutfillah. "Determinan Ketepatan Waktu Pelaporan Keuangan." JIATAX (Journal of Islamic Accounting and Tax) 1, no. 1 (April 2, 2018): 80. http://dx.doi.org/10.30587/jiatax.v1i1.851.

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Abstrak Tujuan penelitan ini adalah untuk menguji dan membuktikan adanya bukti empiris mengenai pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan dengan menambahkanvariabel moderasi yaitu opini audit pada perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Sampel penelitian sebanyak 93 dengan teknik analisis data yaitu analisis regresi logistik yang menggunakan uji interaksi (Moderated Regression Analysis). Hasil penelitian menunjukkan profitabilitas berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Perusahaan dengan profitabilitas yang tinggi cenderung tepat waktu dalam menyampaikan laporan keuangan dan Opini audit dapat memoderasi pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan. Abstract The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of profitability on the timeliness of financial reporting by adding moderation variables, namely the audit opinion on goods and consumption companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The research sample was 93 with data analysis techniques namely logistic regression analysis using the interaction test (Moderated Regression Analysis). The results show that profitability has a significant effect on the timeliness of financial reporting. Companies with high profitability tend to be on time in delivering financial reports and audit opinions can moderate the effect of profitability on the timeliness of financial reporting.

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18

Yassim, Desyderia Ingriani Wahyuni, Gendro Wiyono, and Mujino Mujino. "PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING." Stability: Journal of Management and Business 3, no. 2 (December 31, 2020): 58–71. http://dx.doi.org/10.26877/sta.v3i2.7784.

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AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci : ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.

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Angelita, Angelita, and Humisar Sihombing. "PENGARUH LEVERAGE DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015." Jurnal PLANS : Penelitian Ilmu Manajemen dan Bisnis 14, no. 1 (May 23, 2019): 38. http://dx.doi.org/10.24114/plans.v14i1.13327.

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AbstrakPenelitian ini dilakukan untuk menjelaskan beberapa faktor yang diduga berpengaruh terhadap profitabilitas diantaranya pemanfaatan leverage dan perputaran modal kerja. Populasi penelitian sebanyak 13 perusahaan dan sampel yang diteliti sebanyak 12 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah deskriptif kuantitatif menggunakan analisis jalur dengan hasil persamaan X2= 0,335 X1 + 0,938, X3 = -0,440 X1 + 0,038 X2 + 0,900. Uji hipotesis menunjukkan hasil koefisien jalur leverage terhadap perputaran modal kerja sebesar 0,335 pada taraf signifikan 0,009, leverage terhadap profitabilitas sebesar –0,440 pada taraf signifikansi 0,001 dan perputaran modal kerja terhadap profitabilitas sebesar 0,038 pada taraf signifikan 0,764. Hasil penelitian menunjukkan bahwa terdapat pengaruh leverage terhadap perputaran modal kerja, terdapat pengaruh leverage terhadap profitabilitas, terdapat pengaruh perputaran modal kerja terhadap profitabilitas. Kata kunci : Leverage, Perputaran Modal Kerja, Profitabilitas. AbstractThis research is conducted to explain some factors that allegedly have an effect on to profitability such as utilization of leverage and working capital turnover. Population used in this research is 13 companies and the sample that use in this research is 12 companies. The analysis technique used in this research is descriptive quantitative by using path analysis with the result of equation X2 = 0,335 X1 + 0,938, X3 = -0,440 X1 + 0,038 X2 + 0,900. Hypothesis test shows the result of coefficient of leverage path to working capital turnover is 0,335 at significant level 0,009, leverage to profitability is -0,440 at significance level 0,001 and work capital turnover to profitability is 0,038 at significant level 0,764. The result of research indicate that there is influenced of leverage to working capital turnover, there is influenced of leverage to profitability, there influenced of working capital turnover to profitability. Keywords: Leverage, Working Capital Turnover, and Profitability

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Wahyuni, Wahyuni, I. Nyoman Nugraha A P, and Siti Aisyah Hidayati. "PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2010 – 2017)." JMM UNRAM - MASTER OF MANAGEMENT JOURNAL 7, no. 2 (June 17, 2018): 72. http://dx.doi.org/10.29303/jmm.v7i2.383.

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This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value. Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017. Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords : Profitability, ROA, Firm Value, Tobin’s Q, CSR Disclosures

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Dr. K. S. Vataliya, Dr K. S. Vataliya, and Rajesh Jadav. "Profitability and consistency analysis of Textile Sector in India." Indian Journal of Applied Research 1, no. 9 (October 1, 2011): 104–7. http://dx.doi.org/10.15373/2249555x/jun2012/37.

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Christian, Jogi, Yayat Supriyatna, and Umar Faruk. "Pengaruh Leverage Keuangan Terhadap Profitabilitas Pada Perusahaan Sub-Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 6, no. 2 (July 19, 2018): 99. http://dx.doi.org/10.17509/jpak.v6i2.15919.

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Abstract.This study aims to describe the financial leverage and profitability of the company and how the influence of financial leveraege on profitability in the telecommunications sub-sector companies listed on the Indonesia Stock Exchange. With survey research through descriptive and verification methods, the research sample was 4 telecommunications companies in the period 2007-2016. The sampling technique uses Purposive Sampling, while the analysis technique uses simple linear regression using the help of EViews software 9. Based on the descriptive analysis of financial leverage from year to year it tends to be relatively up and fluctuating profitability but is quite decreased compared to the initial year of the study. The effect of financial leverage on profitability is 56% while the remaining 44% is influenced by other factors, the results of hypothesis testing indicate that the effect of financial leverage on profitability has a significant negative effect so that the results of the study can be generalized to the population. Keywords. Financial Leverage; DAR; Profitability, ROA AbstrakPenelitian ini bertujuan untuk mengetahui gambaran leverage keuangan dan profitabilitas perusahaan serta bagaimana pengaruh leveraege keuangan terhadap profitabilitas pada perusahaan sub-sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia. Dengan penelitian survey melalui metode deskriptif dan verifikatif, sampel penelitian adalah 4 perusahaan telekomunikasi pada periode 2007-2016. Teknik sampling menggunakan Purposive Sampling, sedangkan teknik analisis menggunakan regresi linier sederhana menggunakan bantuan software EViews 9. Berdasarkan analisis deskriptif leverage keuangan dari tahun ke tahun cenderung relatif naik dan profitabilitas fluktuatif namun cukup menurun jika dibandingkan dengan tahun awal penelitian. Pengaruh leverage keuangan terhadap profitabilitas sebesar 56% sementara sisanya 44% dipengaruhi oleh faktor lain, hasil uji hipotesis menunjukkan bahwa pengaruh leverage keuangan terhadap profitabilitas berpengaruh negatif signifikan sehingga hasil penelitian dapat digeneralisasikan kepada populasi. Kata Kunci. Leverage Keuangan, DAR, Profitabilitas, ROA

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Joshi, Alpa. "A Study Of Profitability Analysis Of Selected FMCG Companies In India." Indian Journal of Applied Research 3, no. 6 (October 1, 2011): 368–70. http://dx.doi.org/10.15373/2249555x/june2013/122.

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Chukwuogor, Chiaku, Emmanuel Anoruo, and Ikechukwu Ndu. "An empirical analysis of the determinants of the U.S. banks’ profitability." Banks and Bank Systems 16, no. 4 (December 27, 2021): 209–17. http://dx.doi.org/10.21511/bbs.16(4).2021.17.

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This study investigates the determinants of the profitability of U.S. banks. Employing quarterly data, this paper further examines the historical and recent trends for all U.S. banks from 1996 to 2019 in the relationship between return and assets (ROA) and other bank internal (or endogenous) profitability contributors such as net interest margin (NIM), loan loss reserves, ratio of non-performing loans to gross loans, and external (or exogenous) macroeconomic variables, such as the 30-year average mortgage rate, Gross Domestic Product (GDP) economic growth rate, unemployment rate, interest rate, inflation rate and openness (i.e., exports + imports/GDP) by using the Generalized Method of Moments (GMM) estimator technique. The results reveal that bank-specific variables, including net interest margin, loan loss reserves and non-performing loans, have a significant impact on bank profitability in the United States. Similarly, the results show that macroeconomic variables, namely the average mortgage rate, economic growth, and unemployment rate, exert significant effects on the U.S. banks’ profitability. The results further indicate that changes in openness are detrimental to bank profitability. The implications are discussed.

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Nadillah, Kiki, and Puji Muniarty. "PENGARUH RISIKO KREDIT DAN TINGKAT KECUKUPAN MODAL TERHADAP PROFITABILITAS PERBANKAN YANG LISTING DI BEI PERIODE 2015-2019." Nominal: Barometer Riset Akuntansi dan Manajemen 10, no. 2 (September 29, 2021): 228–37. http://dx.doi.org/10.21831/nominal.v10i2.39829.

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Abstrak: Pengaruh Risiko Kredit Dan Tingkat Kecukupan Modal Terhadap Profitabilitas Perbankan Yang Listing Di BEI Periode 2015-2019. Penelitian bertujuan untuk mengetahui pengaruh Risiko Kredit dan Tingkat Kecukupan Modal Terhadap Profitabilitas Perbankan yang Listing Di BEI Periode 2015-2019 dan ada 43 perbankan listing di BEI. Sample diambil 10 perusahaan perbankan. Teknik sampling yang digunakan purposive sampling. Data di analisis dengan analisis risiko kredit, analisis tingkat kecukupan modal, analisis profitabilitas, uji asumsi klasik, uji parsial dan uji serempak. Secara parsial dan serempak hasil menunjukan resiko kredit dan tingkat kecukupan modal berpengaruh signifikan terhadap profitabilitas. sedangkan secara serempak menyatakan bahwa ada pengaruh yang signifikan resiko kredit dan tingkatkan kecukupan modal terhadap profitabilitas.Kata kunci: Profitabilitas, Risiko Kredit, Tingkat Kecukupan Modal.Abstract: Effect of Credit Risk and Capital Adequacy Levels Profitability of Banks Listing on the IDX for the 2015-2019 Period. This study aims to determine the effect of Credit Risk and Capital Adequacy Level on the Profitability of Banks Listed on the IDX for the 2015-2019 period, and there are 43 banks listed on the IDX. Samples were taken from 10 banking companies. The sampling technique used was purposive sampling. The data were analyzed by credit risk analysis, capital adequacy level analysis, profitability analysis, classical assumption test, partial test and simultaneous test. Partially and simultaneously the results show that credit risk and the level of capital adequacy have a significant effect on profitability. while simultaneously stating that there is a significant effect of credit risk and increasing capital adequacy on profitability.Keywords: Profitabilitas, Credit Risk, Capital Adequacy Level.

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Tarigan, Evryl Claudia, Jubi Jubi, Ady Inrawan, and Supitriyani Supitriyani. "PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." FINANCIAL: JURNAL AKUNTANSI 4, no. 2 (September 2, 2019): 12–19. http://dx.doi.org/10.37403/financial.v4i2.76.

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AbstrakTujuan penelitian ini adalah untuk mengetahui: 1. Gambaran likuiditas, profitabilitas, kebijakan dividen, dan nilai perusahaan. 2. Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial. 3. Kemampuan kebijakan dividen dalam memoderasi hubungan likuiditas dan profitabilitas dengan nilai perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia secara parsial. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi dan determinasi serta uji hipotesis.Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Likuiditas, profitabilitas, dan kebijakan dividen mengalami peningkatan sedangkan nilai perusahaan mengalami penurunan. 2. Hasil pengujian regresi linear berganda tanpa variabel moderating diketahui bahwa likuiditas berpengaruh negatif, sementara profitabilitas berpengaruh positif terhadap nilai perusahaan. 3. Hasil pengujian regresi linear berganda dengan variabel moderating diketahui bahwa kebijakan dividen memperkuat hubungan likuiditas dengan nilai perusahaan, sementara kebijakan dividen memperlemah hubungan profitabilitas dengan nilai perusahaan. 4. Hasil uji hipotesis pertama dapat disimpulkan bahwa likuiditas dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan secara simultan. Sedangkan secara parsial likuiditas berpengaruh tidak signifikan dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan 5. Hasil uji hipotesis kedua dapat disimpulkan bahwa kebijakan dividen mampu memoderasi namun tidak signifikan hubungan likuiditas dan profitabilitas dengan nilai perusahaan secara parsial.Saran yang dapat diberikan adalah sebaiknya perusahaan mengelola aset lancarnya secara efisien, lebih produktif dalam mengelola aset dalam meningkatkan laba perusahaan, menjaga profitabilitas tetap meningkat dan meningkatkan pembagian dividen. Kata Kunci : Likuiditas, Profitabilitas, Kebijakan Dividen dan Nilai PerusahaanAbstract The aim of this research are to determine: 1. The description of liquidity, profitability, dividend policy and firm value. 2. The effect of liquidity and profitability on the firm value either simultaneously or partially. 3. The ability of dividend policy in moderated the effect of liquidity and profitability on the firm value of the company at Food and Beverage Sub Sector Company Listed in Indonesia Stock Exchange partially. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coefficient, coefficient of determination,F test and t test.The results of this research concluded as follows: 1. Liquidity , profitability, and dividend policy has decreased, while firm value has decreased. 2. The results of multiple linear regression testing without moderating variable are known that liquidity has a negative effect, while profitability has a positive effect on the firm value. 3. The results of multiple linear regression test with moderating variable is known that dividend policy strengthens weakens the relationship of liquidity with firm value, while dividend policy weakens the relationship of profitability with firm value. 4. The results of the first hypothesis can be concluded that liquidity and profitability has a significant effect on the firm value simultaneously. While partially liquidity has no significant effect and profitability has a significant effect on firm value 5. The result of the second hypothesis test can be concluded that dividend policy is able to moderate but there is no significant relationship between liquidity and profitability with the firm value partially.The result of this research suggests that the company should manage its current assets efficiently, be more productive in managing assets in increasing company profits, keeps profitability steady and increases dividend distribution.Keywords: Liquidity, Profitability,Dividend Policy and Firm Value

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Oktavia, Yesi, and Nana Diana. "The Effect of Mudharabah Financing, Musyarakah Financing and Ijarah Rent on Profitability in Islamic Banking 2015-2019." Akuisisi: Jurnal Akuntansi 17, no. 1 (May 3, 2021): 16–30. http://dx.doi.org/10.24127/akuisisi.v17i1.568.

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This study aims to determine the effect of Mudharabah Financing, Musharaka Financing and Ijarah Rental either partially or collectively on the level of profitability at PT. Bank Indonesia Syariah, Tbk. The research method used in this research is descriptive and verification methods with a quantitative approach. This study uses a multiple linear regression analysis model, using four classical assumptions, namely normality, multicollinearity, autocorrelation and heteroscedasticity. Based on the results of research using multiple regression analysis, for Mudharabah Financing, it is concluded that Mudharabah Financing (X1) has no significant effect on the level of Profitability Level (Y). Furthermore, for Musharaka Financing, it is concluded that Musharaka Financing (X2) has a positive and significant effect on the level of profitability. Then for the Ijarah Rental, it is concluded that the Ijarah Rental (X3) has no significant effect on the Profitability Level (Y). Then the conclusion is that Mudharabah Financing (X1) and Ijarah Rental (X3) have no significant effect on the Profitability Level (Y), while Musyarakah Financing has a significant effect on the Profitability Level (Y). Penelitian ini bertujuan untuk mengetahui pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah dan Sewa Ijarah baik secara parsial maupun kolektif terhadap tingkat profitabilitas pada PT. Bank Indonesia Syariah, Tbk. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan model analisis regresi linier berganda dengan menggunakan empat asumsi klasik yaitu normalitas, multikolinieritas, autokorelasi dan heteroskedastisitas. Berdasarkan hasil penelitian dengan menggunakan analisis regresi berganda, untuk Pembiayaan Mudharabah dapat disimpulkan Pembiayaan Mudharabah (X1) tidak berpengaruh signifikan terhadap tingkat Tingkat Profitabilitas (Y). Selanjutnya untuk Pembiayaan Musyarakah, dapat disimpulkan Pembiayaan Musyarakah (X2) berpengaruh positif dan signifikan terhadap tingkat profitabilitas. Kemudian untuk Sewa Ijarah disimpulkan bahwa Sewa Ijarah (X3) tidak berpengaruh signifikan terhadap Tingkat Profitabilitas (Y). Maka kesimpulannya adalah Pembiayaan Mudharabah (X1) dan Sewa Ijarah (X3) tidak berpengaruh signifikan terhadap Tingkat Profitabilitas (Y), sedangkan Pembiayaan Musyarakah berpengaruh signifikan terhadap Tingkat Profitabilitas (Y).

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Hidayah, Amalia Amanda, Eti Kurniati, and Farid H. Badruzzaman. "Pengaruh Rasio Keuangan terhadap Profitabilitas pada Perusahaan." Jurnal Riset Matematika 1, no. 1 (July 6, 2021): 21–29. http://dx.doi.org/10.29313/jrm.v1i1.105.

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Abstract. This study used a sample of 6 companies. The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA). Problem solving using multiple linear regression analysis techniques. Based on the analysis, it is known that NPL and LDR have a significant negative effect on profitability (ROA), while CAR have a significant positive effect on profitability (ROA). Abstrak. Penelitian ini menggunakan sampel sebanyak 6 perusahaan. Tujuan penelitian untuk mengetahui pengaruh Non Performing Loan (NPL), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR) dan Capital Adequacy Ratio (CAR) terhadap profitabilitas (ROA). Pemecahan masalah menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa NPL dan LDR berpengaruh negatif signifikan terhadap profitabilitas (ROA), sedangkan CAR berpengaruh positif signifikan terhadap profitabilitas (ROA).

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Cheng, Ming-Hsun, and Kurt Rosentrater. "Profitability Analysis of Soybean Oil Processes." Bioengineering 4, no. 4 (October 7, 2017): 83. http://dx.doi.org/10.3390/bioengineering4040083.

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Bumbescu, S. "ANALYSIS MODELS OF PROFITABILITY IN AGRICULTURE." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 174 (2015): 37–42. http://dx.doi.org/10.17721/1728-2667.2015/174-9/6.

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Egginton, Don, Jeremy Edwards, John Kay, and Colin Mayer. "The Economic Analysis of Accounting Profitability." Economic Journal 98, no. 391 (June 1988): 516. http://dx.doi.org/10.2307/2233385.

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Bayou, M. "Profitability analysis for table-service restaurants." Cornell Hotel and Restaurant Administration Quarterly 33, no. 2 (April 1992): 49–55. http://dx.doi.org/10.1016/0010-8804(92)90082-g.

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P. Bauman, Mark. "Forecasting operating profitability with DuPont analysis." Review of Accounting and Finance 13, no. 2 (May 6, 2014): 191–205. http://dx.doi.org/10.1108/raf-11-2012-0115.

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Purpose – The purpose of this study is to re-examine the relation between changes in profit margin (ΔPM) and changes in return on net operating assets (ΔRNOA) by partitioning on the direction of the change in PM. DuPont analysis provides a means of disaggregating a firm’s return on net operating assets (RNOA) into asset turnover (ATO) and profit margin (PM) components to gain insights into the underlying drivers of operating profitability. Prior research finds that changes in ATO are informative about one-year-ahead changes in RNOA, while changes in PM are not. Design/methodology/approach – Consistent with prior research, regression analysis is used to develop a predictive model for one-year-ahead changes in RNOA. Results based on in-sample parameter estimates are used to examine the out-of-sample forecasting accuracy of alternative model specifications. Findings – The results are consistent with significant forecast improvement resulting from considering the impact on future RNOA of the direction of the ΔPM. Originality/value – The study contributes to the literature on the determinants of profitability ratios by providing further guidance on how financial statement information can be utilized to improve forecasts of firm performance.

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Mijić, Kristina, and Dejan Jakšić. "Profitability analysis of Serbian economic sectors." Ekonomski pogledi 18, no. 2 (2016): 1–12. http://dx.doi.org/10.5937/ekopog1602001m.

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de Simón-Martín, Miguel, Cristina Alonso-Tristán, and Montserrat Díez-Mediavilla. "Sun-trackers profitability analysis in Spain." Progress in Photovoltaics: Research and Applications 22, no. 9 (January 25, 2013): 1010–22. http://dx.doi.org/10.1002/pip.2347.

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Bayou, Mohamed E., and Lee B. Bennett. "Profitability Analysis for Table-Service Restaurants." Cornell Hotel and Restaurant Administration Quarterly 33, no. 2 (April 1992): 49–55. http://dx.doi.org/10.1177/001088049203300220.

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Gaspar, Drazena, Ivica Coric, and Mirela Mabic. "Data Mining in Customer Profitability Analysis." Advances in Economics and Business 3, no. 12 (December 2015): 552–59. http://dx.doi.org/10.13189/aeb.2015.031203.

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Kupriyanova, L. M., and O. V. Schneider. "Analysis of Profitability of Business Segments." World of new economy 14, no. 1 (November 1, 2020): 54–61. http://dx.doi.org/10.26794/2220-6469-2020-14-1-54-61.

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Profitability analysis of business segments in Russian and foreign practice is an instrument of operational activity and strategic development for any company. Such analysis allows making effective managerial decisions based on its results. The subject of our scientific research was the segmentation of business and its processes to develop the main methodological aspects in the field of financial and economic activities of companies in various areas of activity. The purpose of the analysis of the profitability of business segments of economic entities in current severe operating conditions is predetermined by the timely and operational identification of ‘sick’ places of financial and economic activity. The objectives of this study are due to the importance of developing a methodological and methodological approach to identify positive and negative results of financial and economic activities through operational and geographical segmentation of the company’s business processes.

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Lin, Hung-Tso, Tsung-Yu Chou, Yen-Ting Chen, and Yin-Chi Huang. "Profitability analysis using IDEA–DA framework." Annals of Operations Research 223, no. 1 (April 30, 2014): 291–308. http://dx.doi.org/10.1007/s10479-014-1601-y.

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ZHU, JISHAN. "PROFITABILITY ANALYSIS OF FREE UPGRADE POLICY." International Journal of Information Technology & Decision Making 07, no. 02 (June 2008): 217–24. http://dx.doi.org/10.1142/s0219622008002910.

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We consider a firm selling two similar products with different prices. When the lower-priced product is out of stock, the firm supplies the customer a higher-priced product with the lower-priced product price. The policy is called free upgrade. In this paper, we study the profitability of such policy. We formulate the problem as a two-product newsvendor problem, and prove that the firm achieves more profit with the free upgrade policy. We propose a simulation algorithm to find the solution and demonstrate our findings with some numerical examples.

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Khabibah, Nibras Anny, Sully Kemala Octisari, and Agustina Prativi Nugraheni. "CASA, NIM, dan Profitabilitas Perbankan di Indonesia." Jurnal Aplikasi Akuntansi 5, no. 1 (October 31, 2020): 52–71. http://dx.doi.org/10.29303/jaa.v5i1.90.

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ABSTRACT This study aims to increase the role of CASA and NIM in improving the profitability of banks in Indonesia. This research was motivated by various CASA improvement strategies undertaken by banks to maximize profits, as well as OJK policies to support NIM to improve the efficiency and competitiveness of Indonesian banks. On the other hand, this research is also supported by the limited research that analyzes the relationship of CASA with banking profitability. The hypothesis in this study discusses using multiple linear regression. BEI in 2016-2018, this study proves that CASA and NIM are proven to increase bank profitability. These results prove that the proportion of CASA owned by banks can reduce the cost of funds resulting in increased profitability. This study also proves the ability of banks to generate profits from interest can support increased bank profitability. Additional analysis shows that CASA can increase NIM. Furthermore, NIM has also been proven to mediate CASA's relationship with banking profitability. Keywords: CASA, NIM, profitability, banking ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi peran CASA dan NIM pada peningkatan profitabilitas perbankan di Indonesia. Penelitian ini dimotivasi oleh berbagai strategi peningkatan CASA yang dilakukan perbankan untuk memaksimalkan profit, serta kebijakan OJK untuk menekan NIM guna meningkatkan efisiensi dan daya saing perbankan Indonesia. Di sisi lain, penelitian ini juga didorong oleh masih terbatasnya penelitian yang menganalisis hubungan CASA dengan profitabilitas perbankan. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi linier berganda. Dengan melakukan pengamatan pada perbankan yang menerbitkan sahamnya di BEI pada tahun 2016-2018, penelitian ini menunjukkan bahwa CASA dan NIM terbukti meningkatkan profitabilitas perbankan. Hasil ini membuktikan bahwa proporsi CASA yang dimiliki perbankan dapat menurunkan biaya dana sehingga terjadi kenaikan profitabilitas. Penelitian ini juga membuktikan bahwa kemampuan perbankan dalam menghasilkan laba dari bunga dapat mendorong kenaikan profitabilitas perbankan. Analisis tambahan menunjukkan bahwa CASA dapat meningkatkan NIM. Selanjutnya, NIM juga terbukti memediasi hubungan CASA dengan profitabilitas perbankan. Kata kunci: CASA, NIM, profitabilitas, perbankan

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Patel, Dilipkumar, and Alkaben Patel. "Financial Profitability Analysis of Co-operative society of Taluk-Kaprada." International Journal of Scientific Research 3, no. 3 (June 1, 2012): 51–53. http://dx.doi.org/10.15373/22778179/march2014/15.

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Joshi, Alpa. "A Study on Profitability Analysis of Selected Private Sector Banks." International Journal of Scientific Research 2, no. 5 (June 1, 2012): 37–38. http://dx.doi.org/10.15373/22778179/may2013/16.

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Koradia, Vipul C. "Profitability Analysis - A Study of Selected Oil Companies in India." Indian Journal of Applied Research 3, no. 5 (October 1, 2011): 8–12. http://dx.doi.org/10.15373/2249555x/may2013/3.

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Joshi, Alpa. "A Study on Profitability Analysis of Selected Public Sector Banks." Indian Journal of Applied Research 3, no. 5 (October 1, 2011): 113–14. http://dx.doi.org/10.15373/2249555x/may2013/33.

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Hang, Bui Thi Thu. "NIM and Profitability Analysis in Commercial Banking - Case of Vietnam." Journal of Advanced Research in Dynamical and Control Systems 12, no. 7 (July 20, 2020): 314–24. http://dx.doi.org/10.5373/jardcs/v12i7/20202013.

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Popat, Prof Ketan H. "A Comparative Study Of Profitability Analysis Of Selected Steel Industries." Indian Journal of Applied Research 1, no. 12 (October 1, 2011): 35–37. http://dx.doi.org/10.15373/2249555x/sep2012/12.

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Indah Anggraeni Paramitha and Lisdawati. "PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN." Jurnal Manajemen & Bisnis Kreatif 5, no. 2 (April 1, 2020): 67–80. http://dx.doi.org/10.36805/manajemen.v5i2.1031.

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Tujuan dari penelitian ini adalah untuk mengetahui dan memberi bukti empiris atas pengaruh StrukturModal dan Profitabilitas baik secara parsial maupun simultan terhadap Kebijakan Dividen pada PT.Mayora Indah, Tbk periode 2011-2017. Struktur Modal menggunakan pengukuran debt-to EquityRatio (DER), Profitabilitas menggunakan pengukuran Return On Asset (ROA) dan Kebijakan Dividenmenggunakan pengukuran dividend payout ratio (DPR). Metode penelitian menggunakan datasekunder berupa laporan keuangan PT. Mayora Indah, Tbk serta analisis data menggunakan regresilinier berganda, pengujian asumsi klasik yang meliputi: Uji Normalitas, Multikolinearitas,Heteroskedastisitas serta Uji Autokorelasi, dan Uji Hipotesis. Hasil penelitian menunjukkan bahwaStruktur Modal dan Profitabilitas berpengaruh secara parsial dan simultan terhadap KebijakanDividen.Kata kunci: kebijakan dividen, profitabilitas, struktur modal. The purpose of this study was to find out and give empirical study thru the effect of Capital Structureand Profitability in la partially and simultaneously on the Dividend Policy at PT. Mayora Indah, Tbkfor the period 2011-2017. Capital Structure uses debt-to Equity Ratio (DER) metering, profitabilityuses Return On Asset (ROA) metering and Dividend Policy uses dividend payout ratio (DPR)metering. The research method uses secondary data in the form of financial statements of PT. MayoraIndah, Tbk and data analysis using multiple linear regression, classic assumptions test which includethe normality, multicollinearity, heteroscedasticity and Autocorrelation tests, with hypothesis tests.The results showed that the Capital Structure and Profitability have a partial and simultaneous effecton the Dividend Policy.Keywords: dividend policy, profitabilty, capital structure.

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Mardhatillah, Beby Arini, Bambang Waluyo, and Dede Abdul Fatah. "Pengaruh Corporate Social Responsibility (CSR) dan Struktur Modal terhadap Profitabilitas Bank Umum Syariah di Indonesia." SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam 2, no. 3 (September 28, 2020): 177–86. http://dx.doi.org/10.36407/serambi.v2i3.238.

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Purpose- This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Capital Structure on the Profitability of Islamic Commercial Banks in Indonesia for the 2011-2017 period. Methods- Research uses a quantitative approach. Samples were taken by purposive sampling technique, amounting to 5 Islamic commercial banks in Indonesia. Data analysis technique using multiple linear regression with the assistance of the EVIEWS 9 program. Finding- The research results prove that CSR has an effect, but not significantly, on profitability. DAR has a positive effect on profitability. CSR and DAR together have a positive effect on profitability. The implications and suggestions are described in the article AbstrakTujuan- Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan Struktur Modal terhadap Profitabilitas Bank Umum Syariah di Indonesia periode 2011-2017. Metode- Riset menggunakan pendekatan kuantitatif. Sampel diambil dengan teknik purposive sampling berjumlah 5 bank umum syariah di Indonesia. Teknik analisis data dengan regresi linier berganda berbantuan program EVIEWS 9. Temuan- Hasil riset membuktikan bahwa CSR berpengaruh namun tidak signifikan terhadap profitabilitas. DAR berpengaruh positif terhadap profitabilitas. CSR dan DAR secara bersama-sama berpengaruh positif terhadap profitabilitas. Implikasi dan saran dijelaskan dalam artikel.

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Maulida, Ira Siti Rohmah. "PENGARUH BIAYA PROMOSI DAN BIAYA TENAGA KERJA TERHADAP PROFITABILITAS DI PT. BANK SYARIAH MANDIRI." Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 3, no. 1 (February 15, 2019): 15–28. http://dx.doi.org/10.29313/amwaluna.v3i1.4180.

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The framework of thinking in this study is that every company in running its business must have the ability to bring profit (profitability) optimally. By maximizing profits in accordance with targets set by management, companies can do much for the welfare of owners, employees, and improve product quality and make new investments, one that affects profitability is the cost of promotion and labor costs.Data collection method is done by analyzing financial statements related to profitability, promotion cost and labor cost period 2011 to 2015. Data analysis model used is multiple linear regression analysis. Hypothesis testing simultaneously or partially done by using software eviews 7. The results showed that the influence of promotion costs and labor costs simultaneously to the level of profitability, it is known that Then R-Square value of 0.677358 indicates that the proportion of influence of Promotion Cost (X1) and Labor Cost (X2) to Profitability (ROA) of Bank Syariah Mandiri of 67.73%, while the rest of 32.27% influenced other factors not examined in this discussion. Key word: Campaign Costs, Labor Costs, Profitability AbstrakKerangka pemikiran dalam penelitian ini adalah setiap perusahaan dalam menjalankan usahanya haruslah punya kemampuan untuk mendatangkan keuntungan (profitabilitas) secara optimal. Dengan memperoleh laba yang maksimal sesuai dengan target yang telah ditentukan oleh manajemen, perusahaan dapat berbuat banyak bagi kesejahteraan pemilik, karyawan, serta meningkatkan mutu produk dan melakukan investasi baru, salah satu yang berpengaruh terhadap profitabilitas adalah biaya promosi serta biaya tenaga kerja.Metode pengumpulan data dilakukan dengan menganalisi laporan keuangan terkait dengan profitabilitas, biaya promosi serta biaya tenaga kerja periode 2011 sampai 2015. Model analisis data yang digunakan adalah analisis regresi liner berganda. Pengujian hipotesis secara simultan maupun parsial dilakukan dengan menggunakan sofware eviews 7. Hasil penelitian menunjukan bahwa pengaruh biaya promosi serta biaya tenaga kerja secara simultan terhadap tingkat profitabilitas, diketahui bahwa Kemudian Nilai R-Square sebesar 0.677358 menunjukkan bahwa proporsi pengaruh variabel Biaya Promosi (X1) dan Biaya Tenaga Kerja (X2) terhadap Profitabilitas (ROA) Bank Syariah Mandiri sebesar 67,73%, sedangkan sisanya sebesar 32,27% dipengaruhi faktor lain yang tidak diteliti dalam pembahasan ini.

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