Oktaviani yenanda Putri
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Dharma Pontianak

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Analisis Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Profitabilitas: (Studi Empiris pada Perusahaan Sektor Industrial di Bursa Efek Indonesia Tahun 2020–2025) Oktaviani yenanda Putri; Maran Maran
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i3.13345

Abstract

Previous research has produced varied findings concerning the relationship between capital structure, firm size, and profitability, creating an issue that warrants further examination. This study examines the effect of capital structure and firm size on the profitability of Industrial sector companies listed on the Indonesia Stock Exchange during 2020–2025. Using a quantitative associative design, 50 firms were selected through purposive sampling, resulting in 300 panel observations. Panel data regression was estimated using EViews 13, while the appropriate model was determined through the Chow, Hausman, and Lagrange Multiplier tests, alongside checks for multicollinearity and heteroscedasticity. Capital structure was found to have a significant negative effect on profitability, while firm size had a significant positive effect, and together the two variables significantly affect profitability, accounting for 54.38% of its variation. These results point to financing choices and firm scale as factors linked to profitability among Industrial sector firms during the period studied.