Faktor penentu yang mempengaruhi profitabilitas perusahaan sektor makanan dan minuman di indonesia

DETAIL KOLEKSI

Faktor penentu yang mempengaruhi profitabilitas perusahaan sektor makanan dan minuman di indonesia

Oleh : Alfad Alfarizki

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Henny Setyo Lestari

Pembimbing 2 : Henny Setyo Lestari

Kata Kunci : firm size, operating time, financial leverage, revenue growth rate, return on asset and return on sa

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2025_SK_SMJ_022002101049_Halaman-Judul.pdf	11
2.	2025_SK_SMJ_022002101049_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_SK_SMJ_022002101049_Surat-Hasil-Similaritas.pdf	1
4.	2025_SK_SMJ_022002101049_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_SK_SMJ_022002101049_Lembar-Pengesahan.pdf	4
6.	2025_SK_SMJ_022002101049_Pernyataan-Orisinalitas.pdf	1
7.	2025_SK_SMJ_022002101049_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_SK_SMJ_022002101049_Bab-1.pdf	8
9.	2025_SK_SMJ_022002101049_Bab-2.pdf
10.	2025_SK_SMJ_022002101049_Bab-3.pdf	8
11.	2025_SK_SMJ_022002101049_Bab-4.pdf	18
12.	2025_SK_SMJ_022002101049_Bab-5.pdf	5
13.	2025_SK_SMJ_022002101049_Daftar-Pustaka.pdf	15
14.	2025_SK_SMJ_022002101049_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan mengidentifikasi faktor penentu profitabilitas perusahaan sektormakanan dan minuman di Indonesia. Profitabilitas diukur menggunakan return on asset(ROA) dan return on sales (ROS). Variabel independen mencakup firm size, operatingtime, financial leverage, revenue growth rate, inventory turnover, total asset turnover,current ratio, dan asset tangibility. Penelitian menggunakan sampel 190 data dari 38perusahaan selama 5 tahun, dengan teknik purposive sampling. Metode pengujianmenggunakan regresi data panel melalui e-views 12. Hasil menunjukkan firm size danfinancial leverage berpengaruh negatif terhadap ROA. Operating time berpengaruhpositif pada ROA dan ROS. Revenue growth rate berpengaruh positif pada ROS. Variabellain tidak menunjukkan pengaruh terhadap return on asset dan retun on sales (ROS). Hasilpenelitian ini diharapkan dapat menjadikan masukan bagi manajer keuangan untukmeningkatkan profitabilitas yang diukur dengan retun on asset (ROA) dan return on sales(ROS).

T This study aims to identify the determinants of profitability of food and beverage sectorcompanies in Indonesia. Profitability is measured using return on assets (ROA) and returnon sales (ROS). Independent variables include firm size, operating time, financial leverage,revenue growth rate, inventory turnover, total asset turnover, current ratio, and assettangibility. The study used a sample of 190 data from 38 companies over 5 years, withpurposive sampling technique. The test method uses panel data regression through e-views 12. The results show that firm size and financial leverage has a negative effect on ROA. Operating time has a positive effect on ROA and ROS. Revenue growth rate has a positive effect on ROS. Other variables show no effect on return on assets and return on sales (ROS). The results of this study are expected to provide input for financial managers to improve profitability as measured by return on assets (ROA) and return on sales (ROS).