PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAANCONSUMER GOODS INDUSTRY
DOI:
https://doi.org/10.31000/competitive.v6i2.4503Abstrak
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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