Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderating

Angel Talenta Marpaung (Universitas Murni Teguh)
Sarida Sirait (Politeknik Bisnis Indonesia)
Calen Calen (Universitas Murni Teguh)

Jurnal EK dan BI
Vol 6 No 2 (2023)

In this study aims to determine the effect of liquidity and solvency on profitability and company size as a moderating variable. The research method is quantitative descriptive. The total population and sample are 30 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2020-2022. The results showed that liquidity and solvency had a significant effect on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022. The size of the company can moderate the influence of liquidity and solvency on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022. Keywords: Liquidity, Solvency, Profitability, Company Size