INTERNAL AND EXTERNAL FACTORS AFFECTING PROFITABILITY : EVIDENCE FROM FOOD AND BEVERAGE COMPANIES ON THE IDX (2020-2024)
Abstract
Penelitian ini bertujuan, menganalisis pengaruh ukuran perusahaan, efisiensi perusahaan, likuiditas, kekuatan pasar, pertumbuhan perusahaan, dan inflasi terhadap profitabilitas pada perusahaan subsektor food & beverage yang tercatat pada Bursa efek Indonesia (BEI) dengan periode penelitian 2020 hingga 2024. Penelitian ini terdapat 95 perusahaan, namun hanya 27 perusahaan yang memenuhi kriteria. Sehingga dari 475 total data hanya 135 data yang digunakan dalam penelitian. Data sekunder digunakan pada penelitian ini, dimana data diambil dari laporan keuangan perusahaan yang tersedia di website resmi perusahaan dan Bursa Efek Indonesia. Hasil penelitian ini diperoleh ukuran perusahaan, pertumbuhan perusahaan dan inflasi berpengaruh positif namun tidak signifikan terhadap profitabilitas. Efisiensi perusahaan, likuiditas dan kekuatan pasar berdampak positif dan signifikan terhadap profitabilitas. Temuan dari penelitian diharapkan dapat menjadi pertimbangan bagi pengambil keputusan, pelaku industri, serta peneliti selanjutnya dalam merumuskan strategi bisnis yang lebih adaptif dan berkelanjutan di tengah dinamika ekonomi yang tidak pasti.
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Published
2025-08-20
How to Cite
Sari, Y. R., & Indrati, M. (2025). INTERNAL AND EXTERNAL FACTORS AFFECTING PROFITABILITY : EVIDENCE FROM FOOD AND BEVERAGE COMPANIES ON THE IDX (2020-2024). Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 3080-3109. https://doi.org/10.31955/mea.v9i2.6373
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