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All Journal Jurnal Akuntansi dan Keuangan Jurnal Bisnis, Manajemen, dan Ekonomi
Kartika Berliani
Universitas Indonesia Membangun, Bandung
Economics, Econometrics & Finance Social Sciences

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Pengaruh Struktur Modal, Profitabilitas, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2024 Trisya Sandriana; Kartika Berliani; Deni Hamdani
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4791

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari struktur modal, profitabilitas, dan pertumbuhan perusahaan terhadap nilai perusahaan terkhusus perusahaan sub-sektor food & beverage yang tercatat di BEI. Struktur modal diukur melalui rasio DER atau Debt to Equity Ratio, Kemudian profitabilitas diukur melalui ROA atau Return on Assets, serta pertumbuhan perusahaan diukur melalui pertumbuhan aset (Growth), sedangkan nilai/value perusahaan diukur melalui PBV atau Price to Book Value. Diterapkannya pendekatan berjenis kuantitatif melalui penggunaan data sekunder bersumber pada laporan keuangan perusahaan terkhusus tahun 2017-2024. Penentuan sampel dengan teknik jenis purposive sampling dan didapatkan sampelnya sejumlah 17 perusahaan. Metode analisis studi ini berupa regresi linier berganda berbantuan perangkar lunak SPSS versi 26. Studi ini membuktikan tidak adanya pengaruh signifikan yang diberikan Struktur Modal, maupun Pertumbuhan Perusahaan bagi PBV atau Nilai Perusahaan. Sebaliknya, Struktur Modal, Profitabilitas, Pertumbuhan Perusahaan terbukti secara simultan memberikan pengaruh yang signifikan bagi PBV atau Nilai Perusahaan.
Pengaruh Pertumbuhan Penjualan, Debt to Equity Ratio (Der), Dan Ukuran Perusahaan Terhadap Return on Assets (ROA) Pada PT Indofood Sukses Makmur Tbk Tahun 2016-2024 Febryan Nurdiani; Kartika Berliani
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 7 No. 1 (2026): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v7i1.3389

Abstract

Fluctuations in the Return on Assets (ROA) of PT Indofood Sukses Makmur Tbk for the period 2016-2024 show an inconsistent relationship between sales growth, Debt to Equity Ratio (DER), and company size on profitability, particularly in the period 2023-2024 where low sales growth was followed by an increase in ROA. This study aims to analyze the effects of sales growth, DER, and company size on PT Indofood Tbk's ROA for the period 2016-2024, both partially and simultaneously. The research employed a descriptive and verificatory quantitative approach, using quarterly data for the 2016-2024 period, and analyzed the data using multiple linear regression in SPSS version 27. The results show that sales growth has a significant negative effect on ROA (β = -0.123; p = 0.038), indicating that sales expansion without cost efficiency reduces profitability. DER has a significant negative effect on ROA (β = -3.449; p = 0.007), indicating that high leverage erodes net income through higher interest expenses. Company size does not have a significant effect on ROA (β = -0.173; sig = 0.489), indicating that asset expansion does not automatically increase profitability. Simultaneously, all three variables had a significant effect on ROA (F = 6.951; p < 0.001), with an R-squared of 39.5%. This study has practical implications for management, emphasizing the need to focus on operational efficiency, deleveraging strategies, and asset-investment selectivity to improve company profitability
Co-Authors Deni Hamdani Febryan Nurdiani Trisya Sandriana