PENGARUH SIZE, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN DI BEI

Abstract

This research aims to analyze the influence of size, capital structure, and liquidity on profitability in food and beverage companies which is listed in the Indonesia Stock Exchange. The sample that been used in this research is food and beverage companies which is listed in Indonesia Stock Exchange 2012-2016 period. The independent variables in this research are company size, capital structure, and liquidity. While the dependent variable is profitability. The population in this research were 16 food and beverage companies. The sampling technique that been used was purposive sampling, with a total sample of 10 food and beverage companies. The research method used in this research is quantitative method. The data analysis techniques used in this research are multiple linear regression analysis, classical assumption test, model feasibility test, and hypothesis testing. The results showed that size had negative and insignificant influence on profitability, capital structure had a significant negative influence on profitability, and liquidity had a significant positive influence on profitability.
Keywords: Size, capital structure, liquidity and profitability.