Pengaruh Struktur Modal Dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Sektor Food & Beverage Yang Terdaftar Pada Indeks Lq45 Periode 2022-2023
DOI:
https://doi.org/10.35870/jemsi.v10i5.3257Keywords:
Struktur Modal, Pertumbuhan Penjualan, ProfitabilitasAbstract
Struktur modal dan pertumbuhan penjualan adalah dua komponen penting yang mempengaruhi profitabilitas perusahaan, terutama di sektor manufaktur. Struktur modal sebuah perusahaan menentukan apakah ia mendanai operasi dan investasinya dengan hutang atau ekuitas. Selain itu, peningkatan penjualan menunjukkan bahwa perusahaan memiliki kemampuan untuk meningkatkan pendapatan melalui peningkatan volume penjualan atau harga jual. Penelitian ini dilakukan pada perusahaan F&B selama periode 2022–2023 untuk mengevaluasi pengaruh struktur modal dan pertumbuhan penjualan terhadap profitabilitas. Penelitian ini melihat 15 perusahaan di industri F & B, dengan sampel regresi data panel. Hasilnya menunjukkan bahwa struktur modal berpengaruh signifikan terhadap profitabilitas, pertumbuhan penjualan berpengaruh signifikan terhadap profitabilitas, dan keduanya berpengaruh signifikan terhadap profitabilitas secara bersamaan.
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