PENGARUH UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING (Studi Empirik Pada Perusahaan Sub Sektor Pariwisata, Restoran, dan Perhotelan Periode 2014-2021)

WARDANI, ARISTI (2024) PENGARUH UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING (Studi Empirik Pada Perusahaan Sub Sektor Pariwisata, Restoran, dan Perhotelan Periode 2014-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze the effect of company size on profitability with leverage as an intervening variable in the Tourism, Restaurant and Hospitality Sub-Sector Companies for the 2014-2021 period. In this study, profitability ratio is proxied by Net Profit Margin (NPM), company size is proxied by Log Natural Total Sales (LnTP), and leverage is proxied by Debt to Equity Ratio (DER). The technique used in collecting the sample for this research is purposive sampling technique which produces 16 companies as a sample of a population of 20 companies. The data analysis techniques using SPSS 25 to perform a t test and regression analysis of mediating variables (Causal Step). The results of this research are that the larger of company size doesn’t increase profitability. The larger of company size affect the increase in Leverage. The greater of Leverage affect the decrease in Profitability. Based on the results of mediation test, it shows that Leverage is able to mediate the influence of Company Size on Profitability.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	AKHMADI, AKHMADI	196511202002121002

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan terhadap profitabilitas dengan leverage sebagai variabel intervening pada Perusahaan Sub Sektor Pariwisata, Restoran, dan Perhotelan periode 2014-2021. Dalam penelitian ini ukuran perusahaan di proksikan dengan Log Natural Total Sales (LnTS), , rasio profitabilitas di proksikan dengan Net Profit Margin (NPM), dan leverage di proksikan dengan Debt to Equity Ratio (DER). Teknik yang digunakan dalam pengumpulan sampel untuk penelitian ini adalah dengan teknik sampling bertujuan (Purposive Sampling) yang menghasilkan sebanyak 16 perusahaan sebagai sampel dari jumlah populasi sebanyak 20 perusahaan. Teknik Analisis Data menggunakan SPSS 25 untuk melakukan Uji t dan Analisis Regresi Variabel Mediasi (Causal Step). Hasil penelitian ini yaitu semakin besar ukuran Perusahaan tidak semakin meningkatkan profitabilitas. Semakin besar ukuran Perusahaan semakin meningkatkan leverage. Semakin besar leverage semakin menurunkan profitabilitas. Berdasarkan hasil uji mediasi menunjukkan bahwa Leverage mampu memediasi pengaruh Ukuran Perusahaan terhadap Profitabilitas.

Uncontrolled Keywords:

Profitability, Company Size, Leverage Ukuran Perusahaan, Leverage, Profitabilitas

Subjects:

H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 61201-Program Sarjana Manajemen

Depositing User:

Aristi Wardani

Date Deposited:

07 May 2025 04:40

Last Modified:

07 May 2025 04:40

URI:

http://eprints.untirta.ac.id/id/eprint/47758

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