Article Sidebar

Download
PDF
Statistic
Read Counter : 418 Download : 329

Main Article Content

Abstract

The purpose of this study was to determine the effect of firm size and sales growth on profitability mediated by capital structure. The object of this research is a manufacturing company in the consumer goods industry sub-sector on the IDX 2018-2022. This research occurred because there was a phenomenon of increasing and decreasing profitability that occurred in several consumer good industry companies on the IDX during the 5 year period. This type of research is quantitative research, sampling using purposive sampling method that meets the criteria. This study uses secondary data obtained from the IDX. The research results show that firm size, sales growth, and capital structure have a positive effect on profitability.

Keywords

Firm Size Sales Growth Profitability Capital Structure

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

By exercising the Licensed Rights, You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-NonCommercial 4.0 International Public License.

How to Cite
Rahmiyati, N., Mulatsih, L. S., Alfiana, A., Afriyeni, P., & Wibowo, T. S. (2023). The Effect of Firm Size and Sales Growth on Profitability Mediated by Capital Structure. Kontigensi : Jurnal Ilmiah Manajemen, 11(1), 105-114. https://doi.org/10.56457/jimk.v11i1.328

References

  1. Abiola, F. d. (2013). Financial Ratio Analysis of Firms A Tool For Decision Making International . Journal of Management Science , Vol, 1(4):132-137.
  2. Agus Budi Mulya, (2008), Analysis of the Influence of Asset Structure, Sales Growth, Profitability, and Operating Leverage on Capital Structure, Thesis, Management Study Program, Brawijaya University, Malang.
  3. Amelia, K., & Mustaqin, H. (Eds.). (2021). Merdeka Campus Series 2: COVID-19 Challenges to the Implementation of the Merdeka Campus. Shia Kuala University Press.
  4. Andika I Kadek R, IB (2019). Effect of Profitability, Asset Structure and Company Size on Capital Structure. E-Journal of Management Vol 8, N0 9 , 5803-5824.
  5. Arista, BD (n.yr.). The Effect of Capital Structure on Profitability (Studies in Automotive Sub-Sector Companies on BEI0.
  6. Bara, R. (2011). Fundamentals of Enterprise Learning . Yogyakarta: BPFE.
  7. Brigham, EF (2010). Fundamentals of Financial Management . New York: Alphabet.
  8. Fahmi, I. (2014). Financial Performance Analysis . Bandung: Alphabet.
  9. Ghozali, I. (2016). Multivarlete Analysis Application With IBM SPSS Program. Semarang: UNDIP.
  10. Hadianto, Bram & Tayana, Christian. 2010. "The Influence of Systematic Risk, Asset Structure, Profitability and Company Type on the Capital Structure of Mining Sector Issuers: Testing the Static-Trde Off Hypothesis". Journal of Accounting Vol. 2 No. May 1st
  11. Hartono, J. (2014). Bisis Research Methods 6th Edition. Yogyakarta: Gadjah Mada University
  12. Hasen, V.d. (2014). The Influence of Family Control, Zise, Sales, Growth, and Leverage on Company Profitability and Value in Trading. Journal of Business Accounting Review 2014 Edition, pages 121-130.
  13. Hermuningsih, S. (t.yr.). The Influence of Profitability, Growth Opportunity, Capital Structure on Firm Value in Public Companies in Indonesia.
  14. Harry. (2017). Study of Accounting Research and Review of Various Latest Research Results in the Field of Accounting and Finance. Jakarta: PT Grasindo.
  15. Indonesia, IA (2012). Financial Accounting Standards . Jakarta: Selemba Empat.
  16. Julita. 2014. The Effect of Profitability and Sales Growth Rate on Capital Structure at PT. Nusantara Plantation III (Persero) Medan.
  17. Cashmere. (2014). Basics of Banking Revised Edition. Jakarta: PT. Raya Grafindo Persada.
  18. Marusya, P.d. (2016). The Effect of Capital Structure on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2008-2015 period. Periodic Scientific Journal of Efficiency, Volume 16(03) :484-492.
  19. Niersh, JA (2014). Firm Size and Profitability : A Study of Listed Manufacturing Firms in Sri Lanka . International Journal Of Business and Management, vol 9(4) : 57-64.
  20. Riyanto, B. (2013). Enterprise Learning Fundamentals . Yogyakarta: BPEF.
  21. Ruspandi, H.d. (2014). Factors Affecting the Profitability of Finance Companies in Indonesia. Journal of Management Insights, 2 (1) ;.
  22. Santoso, A., & Susilowati, T. (2020). Firm Size Moderates the Effect of Capital Structure on Firm Value. Adbis: Journal of Administration and Business, 13(2), 156-167.
  23. Sartono. (2010). Financial Management . Jakarta: BPFE.
  24. Sugiyono. (2013). Educational Research Methods Qualitative Approach and R&D. Bandung: Alphabet.
  25. Sundjaja, IB (2010). Financial Management 2 Edition 6. Cross Media Litterata.
  26. Utami, SE, 2009, F Factors Affecting the Capital Structure of Manufacturing Companies, PHENOMENA, Vol. 7, No. 1, p. 39-47, University of Mercubuana
  27. Wild, SK (2014). Financial Statement Analysis. Jakarta: Selemba Empat.
  28. Yamin, S. &. (2014). Complete SPPS Complete Statistical Analysis Techniques. Jakarta: Infotek Sheet.

Most read articles by the same author(s)