Wulandari, Aprilia Bella (2025) Analisis Profitabilitas dengan Aktivitas Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The phenomenon of fluctuations in profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period is clear evidence that this industry faces challenges in maintaining consistent financial performance. Based on the average Return on Asset (ROA) data, there was an increase of 27.65% from 2021 to 2022, but decreased again by 16.28% in 2023. This instability reflects the company's internal and external dynamics, including raw material cost pressures, pricing policies, and management of capital structure and liquidity. This study aims to analyze the effect of leverage (Debt to Equity Ratio) and liquidity (Current Ratio) on profitability (Return On Asset), with activity ratio (Total Asset Turnover) as a moderating variable. The research was conducted with a quantitative approach using secondary data from 64 companies for three years of observation, resulting in 192 panel data. Data analysis using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that leverage contributed negatively to profitability, while liquidity contributed positively to profitability. In addition, the activity ratio cannot be a moderation between leverage and liquidity on profitability. This research is expected to make a practical contribution to company management in making strategic decisions and for investors in assessing the financial prospects of the food and beverage sector.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5410 Marketing. Distribution of Products | ||||||||
| Divisions: | Faculty of Economic > Departement of Management | ||||||||
| Depositing User: | aprilia bella wulandari | ||||||||
| Date Deposited: | 18 Jul 2025 08:51 | ||||||||
| Last Modified: | 18 Jul 2025 08:51 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39879 |
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