PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP GROWTH OPPORTUNITY (Survei pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2023)

Guide I: Dr. Jajang Badruzaman S.E., M.Si., Ak., CA. Guide II: Iwan Hermansyah S.E., M.Si., Ak., CA., CRFM. This study aims to determine (1) Leverage, Profitability, and Growth Opportunity in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2023. (2) The effect of Leverage on Growth Opportunity in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2023. (3) The effect of Profitability on Growth Opportunity in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2023. (4) The effect of Leverage and Profitability on Growth Opportunity in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2023. The population in this study were 95 food and beverage companies listed on the Indonesia Stock Exchange in 2023. Sample selection uses purposive sampling technique and obtains a sample of 40 companies. Profitability uses 4 indicators which are processed using Principal Component Analysis (PCA). The research method uses a quantitative approach with a descriptive approach and multiple linear regression analysis method. The results of this study indicate that: (1) Leverage in Food and Beverage Companies in 2023 is on average high. because the companies use more debt for their operational costs, good and healthy profitability indicates that the company has a good ability to earn profits. The relatively small Growth Opportunity indicates the company's limitations in creating significant growth opportunities. (1) Leverage partially has an insignificant effect on Growth Opportunity. (2) Profitability partially has an insignificant effect on Growth Opportunity. (3) Leverage and Profitability simultaneously have an insignificant effect on Growth Opportunity.

Keywords: Leverage, Profitability, Growth Opportunity