LIQUIDITY, ACCOUNTS RECEIVABLE TURNOVER, CAPITAL STRUCTURE, FIRM SIZE AND PROFITABILITY

Abstract

Purpose: This research aims to analyze the effect of liquidity, receivables turnover, capital structure and firm size on profitability, this type of research uses quantitative research Methods: methods and data is collected using the documentation method, Analysis data: the population of this study, namelymanufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021 totaled 51 companies. The sampling technique was purposive sampling, with a sample that entered the criteria as many as 23 companies that were used as samples of data analysis. The dataanalysis method used is multiple linear regression. Result and discussions: The results showed that liquidity, capital structure and firm size had an effect on profitability. Meanwhile, accounts Receivable Turnover has no effect on profitability