The factors that affecting companies profitability top listed companies in Bursa Malaysia / Shahrizal Ramlee

The level of profitability of a company is essential in maintaining the managerial decisions based on the active changes in the economic resources that can be controlled in the future. The problem statement to be analyzed in this study is: What are the factors that affecting the profitability of companies? To assist in the determining the factors, I need to understand the total labor income that the company paid, the specific capital obtained based on total assets and sales in some companies, and the management of liability using debt to total assets on companies with the comparison of companies‟ performance from top listed companies in Bursa Malaysia. This paper plans to verify the relationship between independent variables and the dependent variable either it is significant or not. The data were collected based on yearly basis from year 2008 until 2017. The data were selected using simple random sampling which refers to the selection of 50 companies form top listed companies in Bursa Malaysia chosen randomly. The results show that there is a significant relationship between labour income and the profitability index of ROA, similar to the relationship between Debt and profitability, but the firm size has a negative significant effect on the ROA.