THE EFFECT OF LIQUIDITY, WORKING CAPITAL TURNOVER AND COMPANY SIZE ON THE PROFITABILITY OF INFRASTRUCTURE COMPANIES LISTED ON THE IDX IN 2021 - 2024

Abstract

The purpo se o f this study is to  determine the effect o f Liquidity, Wo rking Ca pita l Turno ver a nd Co mpa ny Size o n Pro fita bility in Infra structure co mpa nies listed o n the IDX in 2021 - 2024. This study uses a  Qua ntita tive metho d. The da ta  o bta ined were a na lyzed using descriptive sta tistica l a na lysis, cla ssica l a ssumptio n tests, multiple linea r regressio n tests, a nd hypo thesis tests using the SPSS versio n 23 pro gra m. The po pula tio n used is The po pula tio n used in this study is infra structure co mpa nies listed o n the Indo nesia  Sto ck Excha nge in 2021 - 2024. In this study, a  sa mple o f 95 wa s o bta ined. Ba sed o n the test results, it ca n be co ncluded tha t Liquidity do es no t ha ve a  significa nt effect o n Pro fita bility, Wo rking Ca pita l Turno ver do es no t ha ve a  significa nt effect o n Pro fita bility a nd Co mpa ny Size ha s a n effect o n Pro fita bility.