PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA MAKANAN DAN MINUMAN DI BEI

Yunita Indria  Ningsih; Nurul  Widyawati

Yunita Indria Ningsih
Nurul Widyawati

Keywords: Debt to equity ratio (DER), company size, profitability

Abstract

This research aims to examine the influence of capital structure and firm size proxied by Debt to Equity Ratio (DER), firm size (UP) to profitability proxyed with Return On Equity (ROE) through annual financial statements prepared by food and beverage companies which is listed on the Indonesia Stock Exchange (IDX).Population in this research is obtained by using purposive sampling method at food and beverage company in Indonesia Stock Exchange (IDX) during period 2012-2016. And based on the predetermined criteria then obtained a sample of 11 food and beverage companies. The analysis method used is multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) application tool.The results showed that the capital structure has a positive and significant influence on profitability with regression coefficient of 0.247 and a significance level of 0.000. While the variable size of the company have no significant influence.
Keywords: Debt to equity ratio (DER) and company size, profitability