Penentu Profitabilitas Pada Perusahaan Properti, Real Estate, dan Kontruksi di Indonesia

Abstract

Sustainability of business activities accompanied by improved performance and profit is important for the company. For this reason, companies need to understand the various variables that affect the company's profitability. This study was conducted to determine the effect of several variables that are perceived as determinants of the profitability of property, real estate, and construction companies listed on the Indonesia Stock Exchange in the period 2016 – 2020, the sample selected using the purposive method and obtained a total sample of 21 companies. The data used is secondary data. The data analysis method used is OLS regression and fixed effects with eViews. The results of this study indicate that: there is a significant negative relationship between liquidity, leverage, and firm size on profitability, while intangible assets and working capital have no effect on profitability .