Pengaruh Likuiditas dan Profitabilitas Terhadap Struktur Modal Pada Perusahaan Manufaktur Subsektor Konsumsi Primer di BEI

Authors

  • Budiman Supriatna Universitas Gunung Jati, Cirebon, Indonesia
  • Roni Mulyatno Universitas Gunung Jati, Cirebon, Indonesia

DOI:

https://doi.org/10.38035/jafm.v7i1.3152

Keywords:

Likuiditas, Profitabilitas, Struktur Modal

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan profitabilitas terhadap struktur modal pada perusahaan manufaktur subsektor konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Populasi dalam penelitian ini adalah Perusahaan manufaktur sub sektor konsumsi primer seperti minuman ringan, susu olahan, makanan olahan, rokok dan perawatan tubuh yang terdaftar di BEI tahun 2021-2024. Penelitian ini menggunakan data panel sebanyak 92 observasi dan dianalisis dengan pendekatan Fixed Effect Model (FEM) serta uji Robust Least Squares untuk mengatasi heteroskedastisitas, menggunakan aplikasi EViews 12. Hasil penelitian menunjukkan bahwa likuiditas dan profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal.

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Published

2026-04-22

How to Cite

Supriatna, B., & Mulyatno, R. (2026). Pengaruh Likuiditas dan Profitabilitas Terhadap Struktur Modal Pada Perusahaan Manufaktur Subsektor Konsumsi Primer di BEI. Journal of Accounting and Finance Management, 7(1), 190–200. https://doi.org/10.38035/jafm.v7i1.3152

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