PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI

Abstrak

This study aims to analyze the significance of the influence of company size, financial leverage, and working capital management on profitability. This research was conducted at the Consumer Goods Industry Sector Company listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The number of samples of this study were 27 companies, using the purposive sampling method. Data collection is done by non-participant observation method, namely through published financial report data. Based on the results of the analysis it was found that the size of the company had a positive and significant effect on profitability. Financial leverage has a negative and significant effect on profitability. Working capital management has a positive and not significant effect on profitability. This shows that companies must pay attention to company size and financial leverage in making investment decisions and funding decisions.

Keywords: profitability, company size, financial leverage, working capital management