DETERMINAN PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

ARIANTO, DITA CHAROLINA EVANGELISTA CAHYANI (2026) DETERMINAN PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

Profitability is a key indicator in assessing a company's financial performance; however, food and beverage sub-sector companies listed on the Indonesia Stock Exchange have shown a continuously declining trend in Return On Assets (ROA) during the 2022–2025 period. This study aims to analyze the effect of liquidity and capital structure on profitability, with firm size as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study uses secondary data from 63 sample companies selected through purposive sampling technique for the 2022–2025 period. Liquidity is proxied by the Current Ratio (CR), capital structure by the Debt to Equity Ratio (DER), profitability by Return On Assets (ROA), and firm size by Ln Total Assets. Data were analyzed using Moderated Regression Analysis (MRA) with the aid of SPSS software, preceded by outlier tests and classical assumption tests. The results show that liquidity has no significant effect on profitability, while capital structure has a significant negative effect on profitability. Firm size is proven to moderate (weaken) the effect of liquidity on profitability, but does not moderate the effect of capital structure on profitability.

Item Type:

Thesis (Undergraduate)

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