PENGARUH UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstrak

This study aims to determine the effect of company size and liquidity on the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The objects of this study are company size and liquidity as independent variables and profitability as the dependent variable in companies listed on the Indonesia Stock Exchange, the population in this study are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange totaling 94 companies. The sampling technique used is purposive sampling or certain considerations. Therefore, the sample used in this study is 14 samples. The data collection method in this study is the documentation method. The research data was analyzed using multiple linear regression through SPSS version 26. The results of the study showed that (1) company size does not affect profitability, indicating that the size of the company will not affect profitability. (2) Liquidity affects profitability, indicating that the greater the liquidity, the greater the profitability will increase, and vice versa

Kata kunci

• Likuiditas
• Profitabilitas
• Ukuran Perusahaan