Pengaruh Umur Perusahaan terhadap Profitabilitas

Ary Yunanto

Abstract


Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh umur perusahaan pada profitabilitas perusahaan yang terdaftar di Bursa Efek Indonesia. Data peelitian mencakup perusahaan sub sektor hotel, restoran dan pariwisata pada kategori sub industri rumah makan yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Analisis dilakukan menggunakan regresi berganda. Hasil penelitian mengungkapkan bahwa terdapat hubungan negatif antara umur perusahaan dan profitabilitas yang diukur dengan margin laba kotor. Hasil tersebut berimplikasi bahwa perusahaan yang lebih muda terlihat mulai terjadi penurunan profitabilitas, tetapi perusahaan menjadi menguntungkan ketika di umur tua.

Kata kunci: Umur Perusahaan; Profitabilitas; Sub Sektor Hotel, Restoran dan Pariwisata.


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References


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