Pengaruh Struktur Modal, Likuiditas, dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Industrials Periode 2021-2023

Attoriq Suryana; Irda Rosita; Lisa Amelia Herman

doi:10.61722/jemba.v1i4.515

Authors

Attoriq Suryana Politeknik Negeri Padang
Irda Rosita Politeknik Negeri Padang
Lisa Amelia Herman Politeknik Negeri Padang

DOI:

https://doi.org/10.61722/jemba.v1i4.515

Keywords:

Capital structure, Liquidity, Company Size

Abstract

This research aims to examine the influence of capital structure, liquidity, and company size on the profitability of the company. The data used in this study are secondary data obtained from the company's annual financial statements. This research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange for the period 2021 to 2023. The number of samples in this study is 29 companies and 87 samples after excluding outliers. The sampling technique used the purposive sampling method. To test the research hypothesis, a multiple linear regression analysis was conducted using SPSS Statistic 26. The results of this study indicate that capital structure does not have a significant effect on the profitability of the company. Liquidity has a positive and significant effect on the profitability of the company, and the size of the company has a positive and significant effect on the profitability of the company. Simultaneously, capital structure, liquidity, and company size affect the profitability of industrial sector companies listed on the Indonesia Stock Exchange for the period 2021-2023.

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