Jurnal Ekonomi Dan Bisnis
Vol 23, No 2 (2020): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2020

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP LEVERAGE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK JAKARTA

Isnaeni Rochayati (Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto)



Article Info

Publish Date
07 Oct 2020

Abstract

This research was conducted to see how the influence of the level of pofitability, the level of liquidity and the growth of sales to the level of leverage in manufacturing companies of consumer goods industry sector. Samples in this research are 12 companies manufacturing industry sector in Indonesia stock exchanges, sampling method with purposive sampling method. Analysis of the research using multiple linear regression analysis. The results showed that the variable profitability and variable growth penjulan not significantly affect the level of corporate leverage, while the liquidity variable significantly influence the level of corporate leverage. The results indicate that rising profitability and increased sales growth will not affect the increase in leverage level of the firm, but an increased level of liquidity will affect the increase in corporate leverage levels. Where liquidity is the ability of the company to immediately pay off the obligations that are soon due so that will cause the level of corporate leverage increased by increasing the amount of loan capital from other parties. Increased profitability and sales growth will lead to an increase in corporate profits and earnings but are not used to increase leverage but will be used for additional investment or dividend payouts of the company's shareholders. Keywords: Profitability, Liquidity, Sales Growth, and Leverage

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Journal Info

Abbrev

jebi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September. ...