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All Journal Jurnal Riset Manajemen dan Ekonomi Jurnal Inovasi Ekonomi Syariah dan Akuntansi
M. Muhayin A Sidik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Profitabilitas dan Sales Growth Struktur Modal pada Perusahaan Sektor Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Riska Duwi Amalia; Arif Makhsun; M. Muhayin A Sidik
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 4 (2025): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i4.3561

Abstract

This study aims to empirically analyze the effect of profitability and sales growth on capital structure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The background of this research lies in the importance of capital structure decisions in supporting business sustainability and competitiveness, particularly within the highly dynamic food and beverage industry. The sampling method applied was purposive sampling based on specific criteria, resulting in a final sample of 28 companies with a total of 108 observations. Data analysis was conducted using IBM SPSS Statistics version 26 with multiple linear regression as the main analytical technique. The findings reveal that profitability has a negative and significant effect on capital structure, indicating that firms with higher profitability tend to rely less on debt financing. This result aligns with the pecking order theory, which suggests that companies prefer internal financing over external sources. Conversely, sales growth was found to have no significant effect on capital structure, implying that growth in sales is not a decisive factor in financing decisions. These results provide managerial implications, highlighting the role of profitability as a key consideration in determining corporate capital structure policies.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran KAP terhadap Audit Report Lag pada Perusahaan Food and Beverage yang Terdaftar di BEI : Periode 2021-2024 Ainun Jariyah; M. Muhayin A Sidik; Dewi Zakia
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1710

Abstract

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  
Co-Authors Ainun Jariyah Arif Makhsun Dewi Zakia Riska Duwi Amalia