PENGARUH PENDAPATAN, TOTAL ASET, DAN LIABILITAS PADA LABA BERSIH PERUSAHAAN ADIRATNA BINA MAKMUR TBK

Abstract

This study aims to analyze the influence of revenue, total assets, and liabilities on net profit of Adiratna Bina Makmur Investama Tbk, a company listed on the Indonesia Stock Exchange, for the period 2011-2024. The research method used is quantitative with secondary data in the form of the company's financial statements. Data analysis was performed using multiple linear regression with classical assumption tests (normality, autocorrelation, heteroscedasticity, multicollinearity). The results show that simultaneously, revenue, total assets, and liabilities have a significant effect on net profit. Partially, revenue and total assets have a positive effect, while liabilities have a negative effect on net profit. These findings provide very important implications for company management in making strategic decisions to increase profitability.