PENGARUH FIRM SIZE, WORKING CAPITAL TURNOVER, LIQUIDITY DAN SALES GROWTH TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGES DI BEI TAHUN 2013-2017

Nama                         :  Salsabila Januar Cyta

NIM                             :  15080574037

Program Studi         :  S1 Manajemen

Jurusan                      :  Manajemen

Fakultas                     :  Ekonomi

Nama Lembaga      :  Universitas Negeri Surabaya

Pembimbing             :  Yuyun Isbanah, S.E., M.SM

                Penelitian ini bertujuan untuk mengetahui adanya pengaruh Firm size, Working capital turnover, Liquidity dan Sales growth terhadap Profitabilitas Perusahaan Food and Beverages di BEI tahun 2013-2017. Teknik penentuan sampel dengan metode purposive sampling. Sampel dalam penelitian ini adalah 11 perusahaan. Teknik analisis data yang digunakan adalah analisis linier berganda dengan menggunakan program Stastical Product and Service Solutions (SPSS). Hasil penelitian ini menunjukkan bahwa firm size tidak berpengaruh terhadap profitabilitas, ketika firm size meningkat profitabilitas menurun karena biaya operasional perusahaan meningkat. Working capital turnover tidak berpengaruh terhadap profitabilitas, ketika working capital turnover meningkat profitabilitas menurun karena hutang lancar perusahaan meningkat.   Sales growth tidak berpengaruh terhadap profitabilitas, ketika sales growth meningkat profitabilitas menurun karena meningkatnya biaya dan aset, sedangkan liquidity berpengaruh terhadap profitabilitas. Implikasi praktis dari penelitian ini adalah perusahaan perlu mengurangi atau menekan pengeluaran biaya operasional saat firm size meningkat, menggunakan modal kerja dengan efektif saat working capital turnover meningkat dan menekan jumlah biaya yang dikeluarkan saat sales growth meningkat.

Kata kunci: Profitabilitas, Firm Size, Working Capital Turnover, Liquditiy, Sales Growth

EFFECT OF FIRM SIZE, WORKING CAPITAL TURNOVER, LIQUIDITY AND SALES GROWTH ON COMPANY PROFITABILITY OF FOOD AND BEVERAGES IN BEI 2013-2017

Name                           :  Salsabila Januar Cyta

Reg. Number              :  15080574037

Study Program          :  S1 Management

Major                           :  Management

Faculty                        :  Economics

Institute                       :  Universitas Negeri Surabaya

Advisor                       :  Yuyun Isbanah, S.E., M.SM

                This purpose of this study is to determine the effect  of Firm size, Working capital turnover, Liquidity and Sales growth on the Profitability of Food and Beverages Companies on the IDX in 2013-2017. Sampling technique using purposive sampling method. The sample in this study were 11 companies. The data analysis technique used is multiple linear analysis with Stastical Product and Service Solutions (SPSS) program. The results of this study indicate that firm size has no effect profitability, when firm size increases profitability decreases because the company's operating costs increase. Working capital turnover has no effect profitability, when working capital turnover increases profitability decreases because the company's current debt increases. Sales growth has no effect profitability, when sales growth increases profitability decreases due to increased costs and assets, while liquidity effect on profitability. The practical implication of this research is that companies need to reduce or suppress operational costs when firm size increases, use working capital effectively when working capital turnover increases and reduce the amount of costs incurred when sales growth increases.

Keywords: Profitability, Firm Size, Working Capital Turnover, Liquditiy, Sales Growth