The Effect of Short-Term and Long-Term Liabilities on Profitability in the Food and Beverage Sector (2019–2022)

Tyan Achmad F.D.W (Program Studi Akuntansi Universitas Singaperbangsa Karawang)
Gusganda Suria Manda (Program Studi Akuntansi Universitas Singaperbangsa Karawang)
Nana Diana (Universitas Singaperbangsa Karawang)

Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat
Vol. 5 No. 1 (2026): Action Research and Community Development

This study is to test whether short-term liabilities and short-term liabilities affect profitability. The population of this study are companies with the food and beverage sector listed in (IDX) with a period of 2019 to 2022. The analysis method used by this research is multiple linear regression models. The research method used is quantitative which focuses on hypothesis testing. Quantitative data can be a number, statistic, or measurement result. The results of the regression analysis, namely the results of the simultaneous test (F) with a significant 0.000 <0.05 which indicates that the simultaneous test has a significant effect on profitability. Partial test results (T) show significant short-term liabilities X1=0.914>0.05 then short-term liabilities are not significantly affected by profitability, while long-term liabilities X2=0.000<0.05 then long-term liabilities have a significant effect on profitability.