PENGARUH TINGKAT INFLASI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS

Abstract

This research aimed t examine the effect of inflation rate, firm size, and leverage on the profitability. While, the
inflation rate was measured by Consumers Price Index, firm size was measured by Ln (Total Asset), leverage
was measured by Debt to Equity Ratio (DER) and profitability was measured by Return On Asset (ROA). The
population was the research was quantitative. Moreover, the data collection technique used purposive sampling,
in wich the sample was based on criteria given. In line with, there were 10 Food and Beverages companies as
sample during 2011-2018. Therefore, the total sample was 80. Furthermore, the data analysis technique used
multiple linier regression with SPSS. According to the research result and from hypothesis, it concluded
inflation rete did not affect Return On Asset (ROA). Likewise, firm size did not affect Return On Asset (ROA).
On the other hand, leverage had negative affect on Return On Asset (ROA).
Keywords: inflation rate, firm size, leverage, profitability