Pengaruh Modal Kerja, Financial Leverage, Aktivitas dan Firm Size terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2019

Jurnal Kajian Ilmu Manajemen (JKIM) Pub Date : 2022-01-26 DOI:10.21107/jkim.v1i4.13500

Norfadilah Norfadilah, Bambang Sudarsono

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引用次数: 1

Abstract

The purpose of this study was to see the effect of working capital, financial leverage, activity, and firm size on profitability in the food and beverage sub-sector companies listed on the Indonesian Stock Exchange (BEI) for the 2015-2019 period. The sample in this study used a sampling method of 9 companies. Based on the results of this study, it shows that the working capital variable of the WCT indicator partially has a negative and significant effect on the profitability of the ROA indicator, the Financial Leverage indicator of DER is partially negative and has not significant impact on the profitability of the ROA indicator, the Ratio Activity of the TAT indicator partially has a positive and significant effect ROA profitability indicator and firm size partially have a negative and significant effect on the profitability of the ROA indicator, while the variables of Working Capital, Financial Leverage, Activity Ratio and Firm Sise simultaneously have a significant effect on profitability.

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资本、金融杠杆、活动和Firm Size对印尼证券交易所(BEI)生产的食品和饮料等行业的盈利能力的影响

本研究的目的是观察2015-2019年期间在印度尼西亚证券交易所(BEI)上市的食品和饮料子行业公司的营运资金、财务杠杆、活动和公司规模对盈利能力的影响。本研究的样本采用了9家公司的抽样方法。本研究结果表明，WCT指标的营运资金变量对ROA指标的盈利能力存在部分负向显著影响，DER的财务杠杆指标存在部分负向影响，对ROA指标的盈利能力影响不显著;TAT指标的比率活度部分正向显著影响ROA盈利能力指标，企业规模部分负向显著影响ROA盈利能力指标，而营运资金、财务杠杆、活度比和企业规模四个变量同时对盈利能力有显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Kajian Ilmu Manajemen (JKIM)

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