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PERTUMBUHAN HARTA DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Management Dynamics Conference 8 · Vol. 8 No. 1 (2023) · pp. 22–28

Published
2023-06-22
Publisher
FPJM
Language
en

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan harta dan struktur modal terhadap profitabilitas, dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan makanan dan minuman di Bursa Efek Indonesia. Variabel penelitian meliputi pertumbuhan harta (X1) yang diukur dengan selisih total aktiva saat ini dan sebelumnya, serta struktur modal (X2) yang diukur dengan rasio debt to equity (DER). Ukuran perusahaan sebagai variabel moderasi dan profitabilitas diukur dengan return on equity (ROE) sebagai variabel dependen. Sampel terdiri dari 10 perusahaan yang dipilih melalui metode purposive sampling. Data dikumpulkan melalui dokumentasi sekunder. Analisis data menggunakan regresi berganda dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa struktur modal memiliki dampak negatif dan signifikan terhadap profitabilitas, sedangkan pertumbuhan harta memiliki dampak negatif tetapi tidak signifikan terhadap profitabilitas. Ukuran perusahaan tidak mempengaruhi profitabilitas perusahaan makanan dan minuman di Bursa Efek Indonesia, namun ukuran perusahaan dapat mempengaruhi profitabilitas melalui pengaruhnya terhadap struktur modal. Abstract This study examines the impact of asset growth and capital structure on profitability, with company size as a moderator for food and beverage companies listed on the Indonesia Stock Exchange. The variables include asset growth (X1), measured by the difference between current and previous assets, and capital structure (X2), measured by the debt to equity ratio (DER). The sample consists of 10 purposively selected companies. Data is collected from secondary sources through documentation. Multiple regression analysis and hypothesis testing are conducted. Findings reveal that capital structure significantly influences profitability, while asset growth has a non-significant negative effect. Company size does not directly affect profitability, but it can indirectly influence profitability through its impact on capital structure.

Keywords

Collaboration network of the authors

40 authors · 117 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sahta GintingUniversitas Halu Oleo7
Namriah NamriahUniversitas Halu Oleo6
MUH TUFAILAAffiliation unknown5
Resman ResmanAffiliation unknown4
Hasbullah SyafAffiliation unknown3
Jufri KarimUniversitas Halu Oleo3
Darwis DarwisUniversitas Halu Oleo3
ZULFIKAR ZULFIKARUniversitas Halu Oleo2
M. Tufaila .Affiliation unknown2
Mursalim NohongAffiliation unknown2
Dewi Nurhayati YusufUniversitas Halu Oleo1
NURMA ADEAffiliation unknown1
FIRA SYAWALLIA AZZAHRAAffiliation unknown1
MUHIDIN MUHIDINUniversitas Halu Oleo1
Irvandi Arya BrataAffiliation unknown1
Bambang Hendro SunarmintoAffiliation unknown1
Syamsul Arifin SiradzAffiliation unknown1
la Ode RustamAffiliation unknown1
M. TUFAILA HEMONUniversitas Halu Oleo1
FIRDA NURFAUZIAffiliation unknown1
YUSRINA YUSRINAAffiliation unknown1
DAWAN DANDI SAPUTRAAffiliation unknown1
Sitti LeomoUniversitas Halu Oleo1
La MudiAffiliation unknown1
WAYAN RISAL SUMANTAAffiliation unknown1
DEWI DARMA LAKSANAAffiliation unknown1
RAMADAN LAMPOSOAffiliation unknown1
ALIYAMAN -Affiliation unknown1
Mutmainnah MuslimAffiliation unknown1
Andi AswanAffiliation unknown1
Gora Anadi SantikaAffiliation unknown1
Dian A.S. ParawansaAffiliation unknown1
SumardiAffiliation unknown1
HerlianaAffiliation unknown1
Fauziah UmarAffiliation unknown1
Dewi Putri Anjar WulanAffiliation unknown1
Muh. AkmalAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/madic8/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">PERTUMBUHAN HARTA DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA</dc:title>
	<dc:creator xml:lang="en">Iriani, Halizah Putri</dc:creator>
	<dc:creator xml:lang="en">Alam, Syamsu</dc:creator>
	<dc:creator xml:lang="en">Sobarsyah, M</dc:creator>
	<dc:subject xml:lang="en">Pertumbuhan Harta</dc:subject>
	<dc:subject xml:lang="en">Struktur Modal</dc:subject>
	<dc:subject xml:lang="en">Ukuran Perusahaan</dc:subject>
	<dc:subject xml:lang="en">Profitabilitas</dc:subject>
	<dc:subject xml:lang="en">Growth</dc:subject>
	<dc:subject xml:lang="en">Capital Structure</dc:subject>
	<dc:subject xml:lang="en">Company Size</dc:subject>
	<dc:subject xml:lang="en">Profitability</dc:subject>
	<dc:description xml:lang="en">Abstrak
Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan harta dan struktur modal terhadap profitabilitas, dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan makanan dan minuman di Bursa Efek Indonesia. Variabel penelitian meliputi pertumbuhan harta (X1) yang diukur dengan selisih total aktiva saat ini dan sebelumnya, serta struktur modal (X2) yang diukur dengan rasio debt to equity (DER). Ukuran perusahaan sebagai variabel moderasi dan profitabilitas diukur dengan return on equity (ROE) sebagai variabel dependen. Sampel terdiri dari 10 perusahaan yang dipilih melalui metode purposive sampling. Data dikumpulkan melalui dokumentasi sekunder. Analisis data menggunakan regresi berganda dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa struktur modal memiliki dampak negatif dan signifikan terhadap profitabilitas, sedangkan pertumbuhan harta memiliki dampak negatif tetapi tidak signifikan terhadap profitabilitas. Ukuran perusahaan tidak mempengaruhi profitabilitas perusahaan makanan dan minuman di Bursa Efek Indonesia, namun ukuran perusahaan dapat mempengaruhi profitabilitas melalui pengaruhnya terhadap struktur modal. 
Abstract 
This study examines the impact of asset growth and capital structure on profitability, with company size as a moderator for food and beverage companies listed on the Indonesia Stock Exchange. The variables include asset growth (X1), measured by the difference between current and previous assets, and capital structure (X2), measured by the debt to equity ratio (DER). The sample consists of 10 purposively selected companies. Data is collected from secondary sources through documentation. Multiple regression analysis and hypothesis testing are conducted. Findings reveal that capital structure significantly influences profitability, while asset growth has a non-significant negative effect. Company size does not directly affect profitability, but it can indirectly influence profitability through its impact on capital structure. </dc:description>
	<dc:publisher xml:lang="en">FPJM</dc:publisher>
	<dc:date>2023-06-22</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/madic8/article/view/25541</dc:identifier>
	<dc:source xml:lang="en">Management Dynamics Conference 8; Vol. 8 No. 1 (2023): MADIC ; 22-28</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/madic8/article/view/25541/10009</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2023 Management Dynamics Conference 8</dc:rights>
</oai_dc:dc>