PERAN MODERASI STRUKTUR MODAL DALAM MENJELASKAN PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2015-2018

Authors

  • Khanza Putri Salsabil Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

DOI:

https://doi.org/10.24114/niaga.v9i1.17654

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh likuiditas terhadap profitabilitas dengan struktur modal sebagai variabel moderasi. Polulasi yang digunakan untuk penelitian ini adalah seluruh perusahaan makanan dan minuman di bursa efek indonesia periode 2015-2018. Berdasarkan pertimbangan kriteria yang ditentukan, diperoleh sampel sebanyak 11 perusahaan. Penelitian ini menggunakan data sekunder yaitu berupa laporan keuangan. Metode analisis yang digunakan dalam penelitian ini adalah uji regresi moderasi. Berdasarkan hasil penelitian, didapatkan beberapa kesimpulan sebagai berikut: 1) likuiditas berpengaruh negatif dan signifikan terhadap profitabilias 2) Struktur modal tidak terbukti mampu memoderasi pengaruh likuiditas terhadap profitabilitas Keywords: Likuiditas, Profitabilitas, dan Struktur Modal.

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Published

2020-03-31

Issue

Vol. 9 No. 1 (2020): NIAGAWAN VOL 9 NO 1 MARET 2020

Section

Articles

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