Pengaruh Pertumbuhan Penjualan dan Debt to Equity Ratio Terhadap Pertumbuhan Laba Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2015-2024

Indah Maharani; Sri Wahyuni Jamal; Fenty Fauziah

doi:10.59086/jam.v4i2.880

Authors

Indah Maharani Universitas Muhammadiyah Kalimantan Timur
Sri Wahyuni Jamal Universitas Muhammadiyah Kalimantan Timur
Fenty Fauziah Universitas Muhammadiyah Kalimantan Timur

DOI:

https://doi.org/10.59086/jam.v4i2.880

Keywords:

Pertumbuhan Laba, Tingkat Penjualan, Debt to equity ratio, Subsector Food and Beverage

Abstract

Penelitian memiliki tujuan menganalisis pengaruh pertumbuhan penjualan dan debt to equity ratio (DER) terhadap pertumbuhan laba subsektor food and beverage yang te rcatat di Bursa Efek Indonesia selama periode 2015-2024. Data sekunder dari laporan keuangan digunakan dalam penelitian ini. Teknik pengumpulan data menggunakan metode purposive sampling. Sebanyak 10 perusahaan dipilih sebagai sampel dengan total 100 data. Metode regresi linear berganda digunakan untuk mengukur pengaruh antara variabel. Hasil penelitian menunjukkan pertumbuhan penjualan memiliki pengaruh signifikan terhadap pertumbuhan laba yang mengindikasikan bahwa peningkatan penjualan mampu mendorong kenaikan laba perusahaan. Sementara itu, DER berpengaruh signifikan dengan arah negatif terhadap pertumbuhan laba perusahaan, mengisyaratkan bahwa dominasi utang dalam struktur modal berpotensi menambah beban bunga serta risiko keuangan yang harus ditanggung perusahaan.

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