Perspektif Rasio Struktur Modal, Likuiditas, Sales Growth dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Sub Sektor Transportasi di Bursa Efek Indonesia pada Masa Pandemi Covid-19
Abstract
Profitability is a statistic that assesses a business' capacity to produce revenue or profit over a predetermined time frame. This ratio also gives an indication of how well a company's management is performing, as evidenced by the profit from sales or investment income. The purpose of this study was to determine the effect of capital structure, liquidity, sales growth, company size on profitability. This type of research is quantitative using secondary data. The population in this study are the transportation sub-sector companies on the Indonesian stock exchange for the period 2019-2022. The sampling technique used purposive sampling and resulted in 38 companies. The data studied were 152 companies' financial reports which were the research samples. The SPSS test tool version 26 was used to perform data analysis for this investigation using multiple linear regression. The results of this study prove that liquidity, sales growth and firm size have an effect on profitability, while capital structure has no effect on profitability.
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