PENGARUH HUTANG JANGKA PENDEK DAN HUTANG JANGKA PANJANG TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The population in this study are food and beverage subsector companies listed on the IDX for the 2019-2021 period. A total of 90 companies while the sample was determined using a purposive sampling method and 37 companies met the criteria. The results of this research can be concluded that there is a significant negative influence on short-term debt and long-term debt on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange in 2019 - 2021. Thus, short-term debt, long-term debt and profitability together -the same has a negative and significant effect on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange in 2019 - 2021.