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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi tingkat profitabilitas pada CV. Mughini Ayyu Kartini Makassar. Profitabilitas merupakan indikator penting dalam menilai kinerja keuangan perusahaan, khususnya dalam sektor usaha kecil dan menengah (UKM). Variabel independen yang dianalisis dalam penelitian ini meliputi struktur modal, perputaran aset, dan biaya operasional, sedangkan profitabilitas yang diukur dengan Return on Assets (ROA) menjadi variabel dependen. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan periode 2020–2024. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa struktur modal dan perputaran aset berpengaruh positif dan signifikan terhadap profitabilitas, sementara biaya operasional berpengaruh negatif signifikan. Temuan ini memberikan implikasi manajerial bagi perusahaan dalam pengambilan keputusan strategis terkait efisiensi biaya dan optimalisasi penggunaan aset untuk meningkatkan kinerja keuangan.

Keywords

Profitabilitas Struktur Modal Perputaran Aset Biaya Operasional UKM

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Jumri, S. ., Asrianto, A., Pathullah, P., & Amal, A. (2025). Analisis Faktor Yang Mempengaruhi Tingkat Profibilitas Pada CV. Mughini Ayyu Kartini Makassar. Economics and Digital Business Review, 6(2), 1231–1240. Retrieved from https://www.ojs.stieamkop.ac.id/index.php/ecotal/article/view/2568
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