PENGARUH WORKING CAPITAL TURNOVER DAN CAPITAL STRUCTURE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
Abstrak
Penelitian ini bertujuan untuk menguji Pengaruh Working capital turnover dan Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia sedangkan sampel dalam penelitian ini adalah 10 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Jenis data dalam penelitian ini adalah data kuantitatif sedangkan sumber data dalam penelitian ini adalah data sekunder. Adapun teknik dalam pengumpulan data dalam penelitian ini yaitu menggunakan teknik studi dokumentasi. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan bantuan software SPSS 27. Hasil analisis menunjukkan bahwa variabel working capital turnover tidak berpengaruh terhadap variable profitabilitas, sedangkan pada variable struktur modal mempunyai pengaruh negatif dan signifikan terhadap profitabilias.
Kata Kunci: Struktur Modal, Modal Kerja, dan profitabilias.
Abstract
This study aims to examine the Effect of Working Capital Turnover and Capital Structure on the Profitability of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange. The population in this study is the financial statements of companies listed on the Indonesia Stock Exchange, while the sample in this study is 10 food and beverage companies listed on the Indonesia Stock Exchange. The type of data in this research is quantitative data while the data source in this research is secondary data. The technique in collecting data in this study is using documentation study techniques. The statistical method used to test the hypothesis is by using SPSS 27 software. The results of the analysis show that the working capital turnover variable has no effect on the profitability variable, while the capital structure variable has a negative and significant effect on profitability.
Keywords: capital structure, profitability and working capital turnover.
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