Pengaruh Debt To Equity Ratio Dan Likuiditas Terhadap Profitabilitas Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023

Authors

  • Mina Molisa Molisa Universitas Raharja
  • Rizka Mukhlisiah Universitas Raharja
  • Easter Chaterina Sibarani Universitas Raharja
  • Zanubah Aenum Azis Universitas Raharja

DOI:

https://doi.org/10.33050/ijacc.v7i2.4285

Keywords:

Debt to Equity Ratio, Liquidity, Profitability, Transportation and Logistics

Abstract

Abstract

This study aims to examine the effect of the Debt to Equity Ratio (DER) and liquidity on the profitability of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses secondary data obtained from the annual financial statements of the companies. The analytical method employed is multiple linear regression analysis. The results indicate that the Debt to Equity Ratio (DER) has a negative and significant effect on profitability, while liquidity has a positive and significant effect on profitability. These findings imply that effective management of capital structure and liquidity plays an important role in enhancing the profitability performance of transportation and logistics companies.

Published

2026-08-08

Issue

Vol. 7 No. 2 (2026): Indonesian Journal Accounting (IJAcc)

Section

Articles

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