YUNIARTI, INAYAH TRI (2025) ANALISIS PENGARUH LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (ROA) (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study was designed to investigate the impact of liquidity, leverage, and company size on profitability, as measured by Return On Assets (ROA), in manufacturing entities in the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study employs a quantitative method to analyse data using panel data regression with a Common Effect model, conducted using Eviews 13. A total of 10 companies were selected as samples through purposive sampling, based on predefined criteria. The analysis results indicate that the Current Ratio (CR), as a liquidity indicator, has a significant positive influence on ROA. Conversely, the Debt to Equity Ratio (DER), which reflects the level of leverage, shows a significant negative correlation with ROA. Interestingly, company size does not show a significant influence on ROA. These findings provide essential contributions to strategic decision-making by companies and investment decisions by investors. Furthermore, this study serves as a reference foundation for future researchers interested in examining profitability issues in the capital-intensive industrial sector. Keywords: Liquidity, Leverage, Firm Size, ROA, Textile and Garment Industry Studi ini dirancang untuk menginvestigasi dampak likuiditas, leverage, dan ukuran perusahaan terhadap profitabilitas, yang diukur melalui Return On Assets (ROA), pada entitas manufaktur di subsektor tekstil dan garmen yang tercatat di Bursa Efek Indonesia (BEI) selama rentang waktu 2019 hingga 2023. Studi ini menggunakan metode kuantitatif untuk menganalisis data melalui regresi data panel dengan model Common Effect yang dijalankan menggunakan Eviews 13. Sebanyak 10 perusahaan dipilih sebagai sampel melalui teknik purposive sampling, berdasarkan kriteria yang telah ditetapkan. Hasil analisis menunjukkan bahwa Current Ratio (CR), sebagai indikator likuiditas, memiliki pengaruh positif yang signifikan terhadap ROA. Sebaliknya, Debt to Equity Ratio (DER), yang merefleksikan tingkat leverage, menunjukkan korelasi negatif yang signifikan terhadap ROA. Menariknya, ukuran perusahaan tidak menunjukkan pengaruh signifikan terhadap ROA. Temuan ini memberikan kontribusi esensial bagi pengambilan keputusan strategis perusahaan dan keputusan investasi oleh para investor. Lebih lanjut, studi ini berfungsi sebagai landasan referensi bagi peneliti mendatang yang berminat mengkaji isu profitabilitas di sektor industri yang intensif modal kerja. Kata Kunci: Likuiditas, Leverage, Ukuran Perusahaan, ROA, Industri Tekstil dan Garmen
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