ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Struktur Modal, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Profitabilitas Perusahaan Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia (BEI) Periode 2021-2025 |
| Nama: BESSE NOFI HADRIYANI |
| Tahun: 2026 |
| Abstrak This study aims to analyze the effects of capital structure, firm size, and firm growth on the profitability of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from the annual financial statements of 34 companies selected through purposive sampling. The data were analyzed using panel data regression with EViews 12. The results indicate that, simultaneously, capital structure, firm size, and firm growth have a significant effect on profitability. Partially, capital structure, proxied by the Debt-to-Equity Ratio (DER), has a positive and significant effect on profitability, while firm size, proxied by the natural logarithm of total assets (Ln Total Assets), has a negative and significant effect. Meanwhile, firm growth has no significant effect on profitability, which is proxied by Return on Equity (ROE). The coefficient of determination (R²) is 72.94%, indicating that 72.94% of the variation in profitability can be explained by the three independent variables. |