Institusion
Universitas Nusantara PGRI Kediri
Author
Fitrianti, Heffy Auliya
NURDIWATY, DIAH
ZAMAN, BADRUS
Subject
562 Accounting
Datestamp
2022-08-21 04:23:47
Abstract :
This research is motivated by the increasing population growth in Indonesia, the need for food and beverages also increases. In addition, this industry is one of the mainstays in making a major contribution to national economic growth. With the company's profitability. This study aims to determine the effect of short-term debt, long-term debt, company age, and company size on the profitability of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study uses a quantitative approach with the method associative survey research. The number of samples in this study were 29 companies in the food and beverage sub-sector consumer goods industry listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period, so the total data in this study were 31 research data. The research model was analyzed using multiple linear regression with SPSS version 28 program. The results of the t-test showed that (1) Short-term debt partially had no significant effect on company profitability (2) Long-term debt partially had a significant effect on company profitability (3) The age of the company partially has no significant effect on the company's profitability (4) The size of the company partially has a significant effect on the company's profitability. The f-test results show that short-term debt, long-term debt, company age, and company size simultaneously have a significant effect on the profitability of companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021.