pengaruh ukuran perusahaan dan modal kerja terhadap profitabilitas pada perusahaan sektor industri barang konsumsi sub sektor makanan dan minuman tahun (2015-2018)

Fitrisari, F (2021) pengaruh ukuran perusahaan dan modal kerja terhadap profitabilitas pada perusahaan sektor industri barang konsumsi sub sektor makanan dan minuman tahun (2015-2018). PENGARUH UKURAN PERUSAHAAN DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR MAKANAN DAN MINUMAN TAHUN (2015-2018). (Submitted)

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Abstract

This study aims to test empirically the effect of company size and working capital on profitability in manufacturing companies in the food and beverage sector, the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2015-2018. The variables used in this study, namely the independent variable (company size and working capital) while the dependent variable (profitability). This research was conducted in the official account of the Indonesia Stock Exchange (www.idx.co.id) by taking the population of manufacturing companies in the food and beverage sector, the food and beverage sub-sector listed on the Indonesia Stock Exchange. The type of research used is a quantitative approach using data analysis methods. . The population in this research is the consumer goods industry company in the food and beverage sub-sector which is listed on the Indonesian Stock Exchange. The sampling technique uses the purposive sampling method, which is the easiest sample to access. The determination of the number of samples is not random. The number of samples whose data were successfully processed were 4 companies. The data analysis technique used in this study is multiple linear regression using the SPSS version 23 program.The results of testing the hypothesis in this study simultaneously between the firm size variable and the working capital variable on profitability have a significant and significant effect on the profitability of manufacturing companies in the goods industry sector. consumption of the food and beverage sub-sector listed on the Indonesian Stock Exchange (2015-2018). Keywords: Company Size, Working Capital, Profitability.

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