Pengaruh struktur modal, efisiensi operasional, dan pertumbuhan aset terhadap profitabilitas yang dimoderasi oleh good corporate governance pada sub sektor konstruksi yang terdaftar di BEI tahun 2019-2023
DOI:
https://doi.org/10.60036/jbm.796Keywords:
Struktur Modal, Efisiensi Operasional, Pertumbuhan Aset, Profitabilitas, Good Corporate GovernanceAbstract
Penelitian ini bertujuan menganalisis pengaruh struktur modal, efisiensi operasional, dan pertumbuhan aset terhadap profitabilitas dengan Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan sub sektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research. Data diperoleh dari laporan keuangan tahunan 14 perusahaan konstruksi yang dipilih melalui metode purposive sampling. Variabel independen adalah struktur modal, efisiensi operasional, dan pertumbuhan aset; variabel dependen adalah profitabilitas; serta GCG sebagai variabel moderasi. Analisis data dilakukan dengan regresi linier berganda dan Moderated Regression Analysis menggunakan SPSS. Hasil penelitian diharapkan memberi kontribusi teoretis terhadap literatur manajemen keuangan, sekaligus menjadi acuan praktis bagi manajemen perusahaan dalam meningkatkan profitabilitas melalui optimalisasi struktur modal, efisiensi operasional, pertumbuhan aset, dan penerapan GCG yang efektif.
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