STRUKTUR MODAL, LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGES

Abstract

This research aimed to examine the effect of capital structure, liquidity and firm size on profitability which was referred to Debt to Equity Ratio, Current Ratio, SIZE and Return On Asset of Food and Beverages companies which were listed on Indonesia Stock Exchange. The population was 18 Food and Beverages companies which were listed on Indonesia Stock Exchange during 2014-2018. While, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 11 Food and Beverages companies as sample. Moreover, the data analysis technique used multiple linier regression with SPSS (Statistical Product and Service Solution) 20. Additionally, the data source was taken from Gallery of Indonesia Stock Exchange STIESIA Surabaya. The research result concluded capital structure had positive but insignificant effect on profitability of Food and Beverages companies. Likewise, liquidity had positive but insignificant effect on profitability of Food and Beverages companies. On the other hand, firm size had negative and significant effect on profitability of Food and Beverages companies.

Keyword:capital, liquidity, firm size, profitability