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Profitability, Company Size and Asset Structure on Capital Structure of Food and Beverage Companies in Indonesia Stock Exchange 2019-2021 Ni Putu Yeni Astiti; Ni Made Indah Mentari; Ni Putu Winda Lestari Putri
Business and Entrepreneurial Review Vol. 23 No. 2 (2023): October
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v23i2.18532

Abstract

Capital structure is a description of the form of the financial proportion of a company, that is, between the capital obtained from debt and the own capital that is the source of the company's financing. The objective of this study is to find out the impact of profitability, size of the Company and asset structure on the capital structure of the food and beverage company in 2019-2021. The population in the study is food and drink companies that are listed on the Indonesian Stock Exchange 2019-2021 as a total of 26 companies. Where samples are selected by purposive sampling. The data analysis technique used in this study is double linear regression. The results of this study show that profitability and asset structure have a negative and significant impact on the capital structure, while the size of the company has a positive and significant effect on capital structure.
Literasi Keuangan, Gaya Hidup, dan Pendapatan Terhadap Perilaku Pengelolaan Keuangan Keluarga di Desa Adat Kesiut, Kabupaten Tabanan Bali Gusti Ayu Kade Agung Sintya Prama Dewi; Ni Putu Yeni Astiti; Ni Made Indah Mentari
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11689

Abstract

Current world developments have brought about many changes in the economy, especially in the financial management behavior of people who still experience difficulties in managing their finances and end up depending on endless debt. Managing finances is an important thing to do, especially for families in order to achieve a prosperous life. This research aims to explain the influence of financial literacy, lifestyle and income on family financial management behavior in the Kesiut Traditional Village. Determining the number of samples in this study was 88 respondents with a sampling method using purposive sampling technique. The analytical tool used is the Multiple Linear Regression Analysis Technique. The results of this research show that financial literacy and income each have a positive and significant effect on family financial management behavior in the Kesiut Traditional Village. Meanwhile, lifestyle has a negative and significant effect on family financial management behavior in the Kesiut Traditional Village. Suggestions for future researchers can develop this research by conducting research at a wider scope such as city, district, or provincial level.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Ni Wayan Jantina; Ni Putu Yeni Astiti; Ni Made Indah Mentari
VALUES Vol. 6 No. 1 (2025): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indeks Harga Saham Gabungan (IHSG) di Indonesia menunjukkan kenaikan signifikan dari level terendah Rp 3.911 pada Maret 2020 menjadi Rp 7.251 pada Juli 2024, didorong oleh peningkatan harga saham berbagai sektor, termasuk makanan dan minuman. Berbeda dengan pergerakan IHSG, harga saham sektor makanan dan minuman mengalami penurunan dari tahun 2021-2023. Pergerakan harga saham dipengaruhi oleh berbagai faktor diantaranya: profitabilitas, likuiditas, dan leverage, di mana profitabilitas menunjukkan kinerja perusahaan, likuiditas mencerminkan kemampuan memenuhi kewajiban jangka pendek, dan leverage terkait dengan risiko dan pendanaan. Penelitian ini menguji pengaruh ketiga faktor tersebut terhadap harga saham perusahaan sub sektor makanan dan minuman di Bursa Efek Indonesia periode 2021–2023. Penelitian ini bertujuan untuk meneliti tentang return on assets, current ratio dan debt to equity ratio terhadap harga saham pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan jumlah populasi sebanyak 128 perusahaan. Pada penelitian ini menggunakan teknik purposive sampling dalam menentukan jumlah sampel, sehingga sampel penelitian menjadi sebanyak 70 perusahaan dengan total 210 pengamatan dari tahun 2021 sampai tahun 2023. Teknik analisis menggunakan analisis regresi linier berganda yang diolah dengan aplikasi SPSS versi 25. Hasil penelitian ini adalah return on assets dan current ratio berpengaruh positif dan signifikan terhadap harga saham perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia, serta variabel solvabilitas (debt to equity ratio) tidak berpengaruh terhadap harga saham sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian ini dapat disarankan untuk memprioritaskan perusahaan dengan kinerja Return on Assets (ROA) dan Current Ratio yang tinggi, karena kedua indikator ini terbukti memiliki pengaruh positif dan signifikan terhadap harga saham.