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

Abstract

The purpose of this research is to analyze the influence of capital structure and liquidity to the
profitability. The samples
are a food and beverage companies which are listed in Indonesia Stock Exchange
in
2011-2015 periods. The population is 14 food and beverages companies. The sample collection technique
has been done by using purposive sampling and 6 food and beverages companies have been selected as
samples. The research method has been carried out by using quantitative methods in which the result can
be obtained by calculating and recording the secondary data which is related to the research. The data
analysis techniques has been carried out by using multiple linear regression analysis to see how large the
contribution of each variable in giving influence to the profitability. The result of the research indicates
that the result which has been obtained
by using partial test (t test) shows that the t coefficient value of the
capital structure is 0.789 with its probability value is 0.437, it can be stated that the capital structure has
positive and insignificant influence to the profitability and liquidity which shows that the t coefficient
value is 2.786 with its probability value is 0.010, therefore it can be said that liquidity give significant and
positive influence to the profitability.

Keywords: Capital structure, Capital structure, profitability