Analisis Komparasi Struktur Modal, Total Asset Turnover, Likuiditas, Gross Profit Margin dan Kinerja Keuangan terhadap Perusahaan Besar & Perusahaan Kecil di Perusahaan Industri Konsumsi Bursa Efek Indonesia
Abstract
This research aims to determine capital structure, total asset turnover, liquidity, gross profit margin, capital structure, total asset turnover, liquidity and gross profit margin on the financial performance of small and large consumption sector companies. The total population is 66 companies, while the sample is 59 companies and the number of observations is 295 reports. The data collection method uses financial reports. The data analysis technique uses multiple linear regression analysis with SPSS version 25. The research results show that capital structure and liquidity have no effect on the financial performance of small and large consumer sector companies. Total Asset Turnover and Gross Profit Margin have a positive effect on the financial performance of small and large consumption sector companies.
Keywords: Gross Profit Margin, Liquidity, Capital Structure, Total Asset Turnover
References
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Sidauruk, E., Sinurat, M., & Sinaga, S. (2022). Pengaruh Perputaran Modal Kerja Dan Gross Profit Margin (Gpm) Terhadap Return On Assets (Roa) Dengan Rasio Beban Operasional Dengan Pendapatan Operasional (Bopo) Sebagai Variabel Intervening Pada PT. Rajawali Nusantara Indonesia (Persero) Cabang Medan. Jurnal Prointegrita, 6(1), 95-102. https://jurnal.darmaagung.ac.id/index.php/jurnalprointegrita/article/download/1494/1336/.
Ukhriyawati, C. F., Ratnawati, T., & Riyadi, S. (2017). The Influence of Asset Structure, Capital Structure, Risk Management and Good Corporate Governance on Financial Performance and Valueof The Firm through Earnings and Free Cash Flow As An Intervening Variable in Banking Companies Listed in Indonesia Stock. International Journal of Business and Management, 12(8), 249-260. https://www.researchgate.net/publication/318639482_The_Influence_of_Asset_Structure_Capital_Structure_Risk_Management_and_Good_Corporate_Governance_on_Financial_Performance_and_Value_of_The_Firm_through_Earnings_and_Free_Cash_Flow_As_An_Interveni.
Diana, L., & Osesoga, M. S. (2020). Pengaruh Likuiditas, Solvabilitas, Manajemen Aset, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Akuntansi Kontemporer, 12(1), 20-34. http://jurnal.wima.ac.id/index.php/JAKO/article/view/2282.
Firmansyah, B. R., & Yuninin, Y. (2023). Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia (Sub Sektor Makanan dan Minuman Periode 2015-2020). Jurnal Ilmiah Universitas Batanghari Jambi, 23(1), 33-40. http://ji.unbari.ac.id/index.php/ilmiah/article/view/2587.
Hasibuan, N. K., Pohan, S., & Panggabean, Y. T. (2023). Pengaruh Struktur Modal Terhadap Kinerja Keuangan Pada CV. Graha Mineral Sibolga. Jurnal Riset Manajemen Dan Akuntansi, 3(1), 160-169. https://ejurnal.politeknikpratama.ac.id/index.php/jurima/article/view/1606.
Irawan, D., & Kusuma, N. (2019). Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Aktual STIE Trisna, 17(1), 66-81.https://www.stietrisnanegara.ac.id/jurnal/index.php/aktual/article/view/34.
Khamidah, A., Gagah, E., & Fathoni, A. (2018). Analysis Of The Effect Of Gross Profit Margin (Gpm), Earning Per Share (Eps), Debt To Equity Ratio (Der), Net Profit Margin (Npm) On Return On Assets (Roa) (Study On Property And Real Estate Companies Listed On The Indonesia Stock Exchange Year 2012-2016. Journal of Management, 4(4), 1-11. https://jurnal.unpand.ac.id/index.php/MS/article/view/913/888.
Lestari, P. (2020). Pengaruh Likuiditas, DER, Firm Size Dan Asset Turnover Terhadap Kinerja Keuangan. urnal Neraca,4(1), 1-10. https://jurnal.univpgri-palembang.ac.id/index.php/neraca/article/download/3843/4007/7991.
Nurlaela, S., Mursito, B., Kustiyah, E., Istiqomah, & Hartono, S. (2019). Asset Turnover, Capital Structure and Financial Performance Consumption Industry Company in Indonesia Stock Exchange. International Journal of Economics and Financial, 9(3), 297-301. https://www.researchgate.net/publication/334100090_Asset_Turnover_Capital_Structure_and_Financial_Performance_Consumption_Industry_Company_in_Indonesia_Stock_Exchange/link/5d16ba0aa6fdcc2462ae9104/download?_tp=eyJjb250ZXh0Ijp7ImZpcnN0UGFnZSI6InB1.
Pangestika, M., Mayasari, I., & Kurniawan, A. (2021). engaruh DAR dan TATO terhadap ROA pada Perusahaan Subsektor Makanan dan Minuman di BEI Tahun 2014-2020. Indonesian Journal of Economics and MAnagement, 2(1), 197-207. https://jurnal.polban.ac.id/ojs-3.1.2/ijem/article/view/3137.
Prabasari, B., & Amalia, N. R. (2022). Pengaruh Sales Growth Dan Capital Structure Terhadap Financial Perfomance. Jurnal Ilmiah, 20(3), 230-235. https://journals.usm.ac.id/index.php/solusi/article/view/5357/2733.
Sari, A. K., & Sari, C. M. (2022). Pengaruh Modal Kerja, Gross Profit Margin Dan Net Profit Margin Terhadap Profitabilitas PT. HM Sampoerna Tbk. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, dan Pendidikan, 1(10), 2229-2240. https://publish.ojs-indonesia.com/index.php/SIBATIK/article/view/304.
Savestra, F., Hermuningsih, S., & Wiyono, G. (2021). Peran Struktur Modal Sebagai Moderasi Penguatan Kinerja Keuangan. Ekonika : Jurnal Ekonomi Universitas Kadiri, 6(1), 121-129. https://ojs.unik-kediri.ac.id/index.php/ekonika/article/view/827.
Savitri, R. J., Purwohedi, U., & Zakaria, A. (2023). Pengaruh Firm Growth dan Total Asset Turnover Terhadap Kinerja Keuangan. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(3), 655-670. https://journal.unj.ac.id/unj/index.php/japa/article/view/43231.
Sidauruk, E., Sinurat, M., & Sinaga, S. (2022). Pengaruh Perputaran Modal Kerja Dan Gross Profit Margin (Gpm) Terhadap Return On Assets (Roa) Dengan Rasio Beban Operasional Dengan Pendapatan Operasional (Bopo) Sebagai Variabel Intervening Pada PT. Rajawali Nusantara Indonesia (Persero) Cabang Medan. Jurnal Prointegrita, 6(1), 95-102. https://jurnal.darmaagung.ac.id/index.php/jurnalprointegrita/article/download/1494/1336/.
Ukhriyawati, C. F., Ratnawati, T., & Riyadi, S. (2017). The Influence of Asset Structure, Capital Structure, Risk Management and Good Corporate Governance on Financial Performance and Valueof The Firm through Earnings and Free Cash Flow As An Intervening Variable in Banking Companies Listed in Indonesia Stock. International Journal of Business and Management, 12(8), 249-260. https://www.researchgate.net/publication/318639482_The_Influence_of_Asset_Structure_Capital_Structure_Risk_Management_and_Good_Corporate_Governance_on_Financial_Performance_and_Value_of_The_Firm_through_Earnings_and_Free_Cash_Flow_As_An_Interveni.
Published
2024-05-19
Section
Articles
Copyright (c) 2024 Joscelyn Antonius, Yanuar Dananjaya, Victor Soeindra
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