PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAANCONSUMER GOODS INDUSTRY

Authors

  • Novita Anggreani Manajemen,Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.

DOI:

https://doi.org/10.31000/competitive.v6i2.4503

Abstract

Profitabilitas adalah kemampuan perusahaan dalam memanfaatkan aktiva yang dimiliki untuk menghasilkan keuntungan  dalam suatu periode tertentu. Tingkat profitabilitas yang tinggi menandakan bahwa perusahaan mampu menjalankan usahanya secara efektif dan efisien. Penelitian ini bertujuan untuk menganalisis, mengetahui, menguji ,dan membuktikan secara empiris dari (1) pengaruh struktur modal terhadap Profitabilitas, (2) pengaruh Ukuran Perusahaan dalam memoderasi hubungan struktur modal terhadap Profitabilitas.

Populasi dalam penelitian ini adalah perusahaan Consumer Goods Industry yang telah terdaftar di Bursa Efek Indonesia tahun 2017-2019 berjumlah 58. Teknik sampling yang digunakan adalah metode purposive sampling ,sehingga diperoleh sampel sebanyak 47 perusahaan. Metode analisis data yang digunakan adalah Moderated Regression Analysis (MRA).

Hasil penelitian menunjukkan bahwa (1) stuktur modal berpengaruh Positif signifikan terhadap nilai profitabilitas, (2)Ukuran Perusahaan  memoderasi hubungan struktur modal terhadap Profitabilitas.

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Published

2023-01-04

Issue

Vol. 6 No. 2 (2022): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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How to Cite

[1]
N. Anggreani, “PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAANCONSUMER GOODS INDUSTRY”, COMPETITIVE, vol. 6, no. 2, Jan. 2023, doi: 10.31000/competitive.v6i2.4503.