Widyasari, Natasya Rulli (2026) ANALISIS BIAYA OPERASIONAL, PERPUTARAN ASET, UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER NON CYCLICALS SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI. Sarjana (S1) thesis, Universitas BPD.
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Abstract
This study analyzes the effects of operating costs, asset turnover, and firm size on profitability among non-cyclical consumer goods companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research method employs a quantitative approach using secondary data in the form of the sample companies’ annual financial statements. The analysis was conducted using multiple linear regression to test the partial and simultaneous effects of the independent variables on profitability. The results show that operating expenses have a negative and significant effect on corporate profitability. Asset turnover has a positive and significant effect on corporate profitability. Meanwhile, firm size has no effect on the profitability of non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024.
Keywords: Operating Costs, Asset Turnover, Firm Size, Profitability
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Additional Information: | Penelitian ini menganalisis pengaruh biaya operasional, perputaran aset, dan ukuran perusahaan terhadap profitabilitas pada perusahaan consumer non-cyclicals sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan sampel. Analisis dilakukan dengan regresi linier berganda untuk menguji pengaruh parsial maupun simultan dari variabel independen terhadap profitabilitas. Hasil penelitian menunjukkan bahwa biaya operasional berpengaruh negatif dan signifikan terhadap profitabilitas perusahaan. Perputaran aset berpengaruh positif dan signifikan terhadap profitabilitas perusahaan. Sementara itu, ukuran perusahaan tidak berpengaruh terhadap profitabilitas perusahaan consumer non-cyclicals sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. |
| Uncontrolled Keywords: | Biaya Operasional, Perputaran Aset, Ukuran Perusahaan, Profitabilitas |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 31 Aug 2026 08:57 |
| Last Modified: | 31 Aug 2026 08:57 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/154 |
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