PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP LABA AKUNTANSI: STUDI PADA INDOMARET EKA JAYA KUTACANE

Abstract

This study aims to analyze the influence of company size, profitability, and leverage on accounting profit at Indomaret Eka Jaya Kutacane. The study used a quantitative approach with a census method on monthly financial report data for the 2020–2024 period, resulting in a total sample of 60. The data were analyzed using multiple linear regression with SPSS software. The results indicate that company size, profitability, and leverage simultaneously have a significant effect on accounting profit, with an adjusted R² value of 99.9%. Partially, company size and profitability have a positive and significant effect, while leverage has a negative and significant effect. These findings indicate that companies with large assets and high profitability tend to generate higher profits, while high leverage can actually depress profits. This study provides an empirical contribution to understanding the determinants of accounting profit in the modern retail sector in Indonesia.