Analisis Profitabilitas atau Rentabilitas
DOI:
https://doi.org/10.55606/jebaku.v5i1.5014Keywords:
Analysis, Profitability, RentabilityAbstract
Financial statements serve as a crucial communication tool to convey a company's financial performance to investors and other stakeholders. One of the primary analytical tools used in evaluating financial performance is the profitability ratio. This ratio reflects a company’s ability to generate profit from its operational activities, indicating the efficiency of asset and capital management. The types of profitability ratios include Gross Profit Margin, Net Profit Margin, Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Operating Profit Margin, and Operating Ratio. Each ratio offers unique insights into a company's financial strength. This research uses a library research method and identifies various factors influencing profitability levels, such as capital structure, sales growth, company size, working capital, Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). The study concludes that profitability ratios are key indicators in assessing financial performance and play a vital role in investment decision-making.
Downloads
References
Kasmir. (2016). Analisis laporan keuangan. PT Raja Grafindo Persada.
Liana, S., & Pertiwi, L. (2019). Faktor yang mempengaruhi profitabilitas pada perbankan yang terdaftar di BEI. Jurnal Paradigma Akuntansi, 1(2), 282. https://doi.org/10.24912/jpa.v1i2.4701
Ningsi, W. A. (2014). Analisis rentabilitas dan profitabilitas pada koperasi simpan pinjam Balo’ Toraja KSP Balo’ Ta. Jurnal Ilmiah, 1(2), 16–25.
Nurhaliza, S., & Harmain, H. (2022). Analisis rasio profitabilitas dalam menilai kinerja keuangan perusahaan pada PT Indofood Sukses Makmur Tbk yang terdaftar di BEI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 1189–1202. https://doi.org/10.31955/mea.v6i3.2440
Priatna, H. (2016). Pengukuran kinerja perusahaan dengan rasio profitabilitas. Jurnal Ilmiah Akuntansi (Akurat), 7(2), 44–53. http://ejournal.unibba.ac.id/index.php/AKURAT
Romdhoni, A. H. (2015). Analisis rentabilitas berbasis laporan keuangan. Jurnal Ilmiah Ekonomi Islam, 1(3), 1–10.
Suliyanti, N., & Damayanti, D. (2022). Faktor-faktor yang mempengaruhi profitabilitas pada perusahaan properti dan real estate di Bursa Efek Indonesia. Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 1(2), 244–254. https://doi.org/10.34152/emba.v1i2.516
Susanti, A. Y., & Minanari. (2013). Analisa rasio profitabilitas. Jurnal Lentera Akuntansi, 1(1), 140–155.
Tasmita, Y. N. (2023). Analisis rasio profitabilitas. MARS Journal, 3(2), 204–211. https://jurnal.ilrscentre.or.id/index.php/mars
Umardani, D., & Muchlish, A. (2017). Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional di Indonesia. Jurnal Manajemen dan Pemasaran Jasa, 9(1), 129–156. https://doi.org/10.25105/jmpj.v9i1.1438
Utami, B. C. P. (2022). Analisis rasio profitabilitas pengukuran kinerja keuangan laporan keuangan terintegrasi PT Lotte Chemical Titan Tbk. Jurnal Sistem Informasi Akuntansi (JASIKA), 2(2), 72–82. https://doi.org/10.31294/jasika.v2i2.1514
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ekonomi Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
