PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN

Abstract

Abstrak: Pengaruh Good Corporate Governance, Struktur Modal, Ukuran Perusahaan, dan Leverage terhadap Profitabilitas Perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Komite Audit, Kepemilikan Manajerial, Kepemilkan Institusional, Struktur Modal, Ukuran Perusahaan, dan Leverage terhadap Profitabilitas pada perusahaan sektor consumer goods industry yang terdaftar di Bursa Efek Indonesia (BEI).  Desain penelitian ini merupakan penelitian ex post facto dengan menggunakan data kuantitatif. Populasi dalam penelitian ini adalah perusahaan consumer goods industry yang terdaftar di BEI tahun 2015-2019. Pengambilan sampel menggunakan metode purposive sampling yang memperoleh sampel data sebanyak 110 data. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa: (1) terdapat pengaruh positif signifikan ukuran komite audit terhadap profitabilitas perusahaan, (2) tidak terdapat pengaruh kepemilikan manajerial terhadap profitabilitas perusahaan, (3) tidak terdapat pengaruh kepemilikan institusional terhadap profitabilitas perusahaan, (4) tidak terdapat pengaruh struktur modal terhadap profitabilitas perusahaan, (5) terdapat pengaruh positif signifikan ukuran perusahaan terhadap profitabilitas, (6) terdapat pengaruh negatif signifikan leverage terhadap profitabilitas perusahaan.

Kata kunci: good coorporate governance, struktur modal, ukuran perusahaan, leverage, profitabilitas

Abstract: The Effect of Good Corporate Governance, Capital Structure, Firm Size, and Leverage on Profitability. This study is aimed to determine the effect of Audit Committe Size, Managerial Ownership, Instutional Ownership, Capital Structure, Firm Size, and Leverage on Profitability in consumer goods industry companies listed in Indonesia Stock Exchange (IDX). The design of this research was ex post facto research using quantitative data. The population used in this study was all consumer goods indutry companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The sampling technique used the purposive sampling method which obtained 110 data sample. The data analysis technique used a double linear regression analysis.The results of this study indicated that: (1) there was a significant positive effect of the size of the audit committee on the company's profitability, (2) there was no effect of managerial ownership on the company's profitability, (3) there was no effect of institutional ownership on the company's profitability, (4) there was no effect of capital structure on company profitability, (5) there was a significant positive effect of firm size on profitability, (6) there was a significant negative effect of leverage on company profitability.

Keywords: good corporate governance, capital structure, firm size, leverage, profitability