THE INFLUENCE OF COMPANY SIZE AND CAPITAL STRUCTURE ON COMPANY PROFITABILITY IN PT. TRISAKTI OTTO PRATAMA IN PALEMBANG
Abstract
This study was conducted to analyze the management of company size (firm size) and capital structure (DER) of distributors and also to re-examine the influence of these variables on profitability with quantitative research with descriptive methods, namely by analyzing and describing financial report data to determine the category of company health at PT Trisakti Otto Pratama Palembang for the period 2017 to 2021.". The objects in this study are company size and capital structure. The data analysis method used in this study is simple linear regression test analysis and multiple linear regression test with the help of the SPSS version 26 program. The results of the study indicate that simultaneously company size and capital structure have a positive and significant effect on profitability. Partially, company size has a positive and significant effect on profitability. While capital structure has a negative and significant effect on profitability at PT Trisakti Otto Pratama Palembang for the period 2017 to 2021. This study has implications that when a company wants profit, the company must be able to use the assets and debts it has optimally in carrying out the company's operational activities.
References
Fahmi, Irham. 2017. Analisis Kinerja Keuangan. Bandung: Alfabeta.
Indriantoro, (Karyadi, Muhamad). "Analisis Pengaruh Likuiditas, Profitabilitas dan Solvabilitas terhadap Audit Delay." Journal Ilmiah Rinjani_Universitas Gunung Rinjani 5.2 (2017).
Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Munawir. 2014. Analisis Laporan Keuangan. Yogyakarta : Liberty.
Prabowo, R., & Sutanto, A. (2019). Analisis Pengaruh Struktur Modal, dan
Likuiditas terhadap Profitabilitas pada Perusahaan Sektor Otomotif di
indonesia. Jurnal Samudra Ekonomi Dan Bisnis, 10(1), 1–10.
Primantara, A. N. A. D. Y. dan M. R. Dewi. 2016. Pengaruh Likuiditas,
Profitabilitas, Risiko Bisnis, Ukuran Perusahaan, dan Pajak Terhadap
Struktur Modal pada Perusahaan Rokok yang Terdaftar di BEI Periode
2010-2014. E-Jurnal Manajemen. 5 (5).
Putra, I. G. N. ., & Susila, G. P. A. J. (2020). Pengaruh Ukuran Perusahaan dan Struktur Modal Terhadap Profitabilitas. 6(2), 178–187.
Riyanto, Bambang. (2011). Dasar-Dasar Pembelajaran Perusahaan, Edisi Keempat, Cetakan Ketujuh. Yogyakarta: YBPFE UGM.
Rosyadah, K. (2019). Pengaruh Perputaran Elemen Modal Kerja Terhadap Likuiditas dan Profitabilitas Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia. Jurnal Economic Resource, 2(2), 61-75.
Setiawanta, Y., & Hakim, M. A. (2019). Apakah sinyal kinerja keuangan masih
terkonfirmasi? : Studi empiris lembaga keuangan di PT. BEI. Jurnal Ekonomi Dan Bisnis, 22(2), 289–312.
Sugiyono. 2017. Metode Penelitian Manajemen. Bandung. Penerbit Alfabeta, CV.
Sukadana, I. K. A., & Triaryati, N. (2018). Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Leverage Terhadap Profitabilitas Pada Perusahaan Food and Beverage Bei. E-Jurnal Manajemen Universitas Udayana, 7(11), 6239.
Syamsuddin, Lukman. 2016. Manajemen Keuangan Perusahaan. Jakarta: PT. Raja Grafindo Persada, Jakarta.
Tarmiji. (2019). Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan (Pada Sektor makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). TirtayasaEkonomika. Volume 14 (2): 171-18
Copyright (c) 2024 Dandi Dandi, Endang Rahayu, Rahmi Aminus
This work is licensed under a Creative Commons Attribution 4.0 International License.
.png)
