PENGARUH PERTUMBUHAN PENJUALAN, EFISIENSI BIAYA, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Putri, Shalsa Billa Eka (2025) PENGARUH PERTUMBUHAN PENJUALAN, EFISIENSI BIAYA, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, efisiensi biaya, dan leverage terhadap profitabilitas pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan pemanfaatan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS versi 25 untuk mengetahui hubungan parsial maupun simultan antar variabel penelitian. Hasil analisis menunjukkan bahwa variabel pertumbuhan penjualan dan efisiensi biaya berpengaruh signifikan terhadap profitabilitas perusahaan. Hal ini mengindikasikan bahwa peningkatan penjualan serta kemampuan perusahaan dalam mengendalikan biaya operasional mampu meningkatkan kinerja keuangan dan menghasilkan laba yang lebih tinggi. Sebaliknya, variabel leverage tidak berpengaruh signifikan terhadap profitabilitas, yang menunjukkan bahwa tingkat penggunaan utang belum mampu memengaruhi tingkat keuntungan perusahaan secara nyata. Secara simultan, ketiga variabel independen memiliki pengaruh signifikan terhadap profitabilitas dengan nilai koefisien determinasi (R²) sebesar 0,640. Nilai tersebut menunjukkan bahwa 64% variasi perubahan profitabilitas dapat dijelaskan oleh pertumbuhan penjualan, efisiensi biaya, dan leverage, sementara sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menegaskan pentingnya strategi peningkatan penjualan dan efisiensi biaya sebagai faktor utama dalam mendorong profitabilitas perusahaan manufaktur subsektor makanan dan minuman di Indonesia.

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