Analisis Sistematis Faktor-Faktor yang Mempengaruhi Profitabilitas Perusahaan pada Periode 2020–2022
DOI:
https://doi.org/10.69718/ijesm.v3i2.452Keywords:
Profitabilitas perusahaan, Systematic Literature Review, ROA, ROE, NPMAbstract
Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi profitabilitas perusahaan selama periode 2020 hingga 2022 melalui pendekatan Systematic Literature Review (SLR). Sebanyak 20 jurnal nasional dan internasional dianalisis untuk mengidentifikasi variabel yang paling berpengaruh terhadap profitabilitas, seperti likuiditas, leverage, efisiensi operasional, dan ukuran perusahaan. Hasil kajian menunjukkan bahwa pengaruh setiap variabel sangat dipengaruhi oleh konteks industri dan wilayah geografis. Selain itu, ditemukan adanya kesenjangan penelitian terkait kurangnya pendekatan longitudinal dan multidisipliner. Penelitian ini memberikan rekomendasi bagi akademisi, praktisi bisnis, dan pembuat kebijakan untuk mempertimbangkan faktor internal dan eksternal dalam meningkatkan profitabilitas perusahaan secara berkelanjutan, khususnya dalam menghadapi tantangan ekonomi global pascapandemi COVID-19.
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