Analisis Beberapa Variabel yang Mempengaruhi Profitabilitas pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia

Abstract

The research that entitled “Analisis Beberapa Variabel yang Mempengaruhi
Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek
Indonesia” is a case study that aims to acknowledge and analyze whether there is influence
of the size of companies, debt equity ratio (DER), the growth of profits, and sales of
profitability. Then, it will also analyze the variables affecting the profitability of the
company among size, debt equity ratio, the growth of profits, and sales. Sampling method
used in this research is the purposive sampling method, consisting 14 sample food and
beverage companies listed on the Indonesia stock exchange.
Using multiple regression analysis, t test, and F test in testing, both simultaneously
and partially, and the elasticity test to find out which the independent variables having the
greatest impact, it can be inferred that there is significance influence from debt to equity
ratio (DER), the growth of profits, and sales of profitability. Next, the sale is the
independent variable that has the greatest influence on profitability. Therefore, the
company should pay more attention to the sales policy. The increased sales may be as
consideration for investors to be able to invest in the company.