PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN PLASTIK DAN KEMASAN

Abstract

This study aims to find out the leverage, the sales growth, and the firm size toward the companies’ profitability. The leverage is measured by the debt to total assets ratio, the sales growth is measured by the growth, and the firm size measured by the size. The type of this study is a quantitative research. The samples of this study are collected by applying the purposive sampling, which is choosing samples based on the determined criteria. Based on that method, the study collects 5 samples from 14 plastic and packaging companies which are registered in Indonesia’s Stock Exchange during 2014-2019. The method of this analysis is the multiple linear regression with SPSS version 23. The result of this study shows that the leverage is proxied by the debt to total assets ratio gives negative and significant impact to the profitability which is proxied by the return on assets, the sales growth gives positive and significant impact to the profitability which is proxied by return on assets, and the firm size gives positive and significant impact to the profitability which is proxied by the return on assets.
Keywords: leverage, sales growth, firm size, profitability