Pengaruh Struktur Modal, Likuiditas, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) dan The Indonesia Capit

Abstract

Profitability is the one of indicator which is used to measure finance performance in a company. The one of profitability indicator is used in this research to measure company efectivity for getting profit by total asset utilization is Return On Asset (ROA). Mostly Return On Asset is used  by management to assess operational performance in resources utilization of company. This research has purpose to analyze the influence of Capital Structure, Liquidity, Company Size, and Company Age to Company Profitability on Manufacturing Company Sub Sector Food and Drink listed on Indonesia Stock Exchange (IDX) and The Indonesia Capital Market Institute (TICMI) period of 2013 - 2016. Data analysis method used is multiple linear regression with significant rate 5%. Data used in this research is secondary data, such as financial reporting of Manufacturing Company Sub Sector Food and Drink which is get from IDX and TICMI. Data is tested by Statistical Package for The Social Science (SPSS) 20.0 version program. This research use 12 (twelve) company samples which purposive sampling technique. The result of this research are Liqudity has positive influence and significant to company profitability, while Capital Structure, Company Size, and Company Age do not influence to Company Profitability. So it is mean only one variable which could influence company profitability, and it is liquidity.