KURNIA SUCI PRATIWI, NPM 2210100027 (2026) PENGARUH STRUKTUR MODAL, PENGENDALIAN BIAYA, KEDISIPLINAN KEUANGAN TERHADAP PROFITABILITAS UMKM DI KABUPATEN LABUHANBATU. Skripsi thesis, Universitas Labuhanbatu.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, pengendalian biaya, dan kedisiplinan keuangan terhadap profitabilitas UMKM di Kabupaten Labuhanbatu. UMKM memiliki peran penting dalam perekonomian daerah, namun masih banyak pelaku usaha yang mengalami kendala dalam pengelolaan keuangan sehingga mempengaruhi tingkat profitabilitas usaha. Oleh karena itu, penelitian ini dilakukan untuk menganalisis sejauh mana faktor struktur modal, pengendalian biaya, dan kedisiplinan keuangan mempengaruhi profitabilitas UMKM. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan survei. Populasi dalam penelitian ini adalah seluruh UMKM yang terdaftar di Kabupaten Labuhanbatu sebanyak 8.715 UMKM. Sampel penelitian ditentukan menggunakan rumus Slovin sehingga diperoleh sebanyak 100 responden yang dipilih secara acak dari 9 kecamatan di Kabupaten Labuhanbatu. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner dengan skala Likert. Metode analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t (parsial), uji F (simultan), dan koefisien determinasi (R²) dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa secara parsial variabel struktur modal memiliki pengaruh positif akan tetapi tidak signifikan terhadap profitabilitas UMKM di Kabupaten Labuhanbatu dengan nilai thitung > ttabel (0,452 > 1,984) dan nilai signifikansi > 0,05 (0,652 > 0,05). Sebaliknya, secara parsial variabel pengendalian biaya terbukti berpengaruh positif dan signifikan terhadap profitabilitas UMKM di Kabupaten Labuhanbatu dengan nilai thitung > ttabel (2,436 > 1,984) serta nilai signifikansi < 0,05 (0,017 < 0,05). Dan kedisiplinan keuangan terbukti berpengaruh positif dan signifikan terhadap profitabilitas UMKM di Kabupaten Labuhanbatu dengan nilai thitung > ttabel (3,243 > 1,984) serta nilai signifikansi < 0,05 (0,002 < 0,05). Selain itu, variabel struktur modal, pengendalian biaya, kedisiplinan keuangan secara simultan berpengaruh positif dan signifikan terhadap profitabilitas UMKM dengan nilai Fhitung > Ftabel (37,493 > 2,699) serta nilai signifikansi < 0,05 (0,000 < 0,05). Temuan ini mengindikasikan bahwa pengelolaan struktur modal yang tepat, pengendalian biaya yang efektif, serta kedisiplinan dalam pengelolaan keuangan dapat meningkatkan kemampuan UMKM dalam menghasilkan keuntungan. Hasil perhitungan untuk nilai R2 diperoleh dalam analisis regresi berganda diperoleh nilai koefisien determinasi (Adjusted R Square) sebesar 0,525. Hal ini berarti bahwa kemampuan variabel bebas dalam menjelaskan variabel terikat sebesar 52,5%, sedangkan sisanya sebesar 47,5% dapat dijelaskan variabel lain diluar penelitian ini. Kata Kunci : Struktur Modal, Pengendalian Biaya, Kedisiplinan Keuangan, Profitabilitas UMKM. =================================================================================================== This study aims to determine the effect of capital structure, cost control, and financial discipline on the profitability of MSMEs in Labuhanbatu Regency. MSMEs play an important role in the regional economy, but many business actors still experience obstacles in financial management, which affect the level of business profitability. Therefore, this study was conducted to analyze the extent to which capital structure, cost control, and financial discipline factors affect MSME profitability. This study uses a quantitative research method with a survey approach. The population in this study was all 8,715 MSMEs registered in Labuhanbatu Regency. The research sample was determined using the Slovin formula to obtain 100 respondents who were randomly selected from 9 sub-districts in Labuhanbatu Regency. Data collection techniques were carried out through the distribution of questionnaires with a Likert scale. Data analysis methods used include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests (partial), F-tests (simultaneous), and coefficients of determination (R²) with the help of the SPSS program. The results of the study indicate that partially the capital structure variable has a positive but insignificant influence on the profitability of MSMEs in Labuhanbatu Regency with a calculated t value > t table (0.452 > 1.984) and a significance value > 0.05 (0.652 > 0.05). On the other hand, partially the cost control variable is proven to have a positive and significant influence on the profitability of MSMEs in Labuhanbatu Regency with a calculated t value > t table (2.436 > 1.984) and a significance value < 0.05 (0.017 < 0.05). And financial discipline is proven to have a positive and significant influence on the profitability of MSMEs in Labuhanbatu Regency with a calculated t value > t table (3.243 > 1.984) and a significance value < 0.05 (0.002 < 0.05). In addition, the variables of capital structure, cost control, and financial discipline simultaneously have a positive and significant effect on the profitability of MSMEs with a calculated F value > F table (37.493 > 2.699) and a significance value <0.05 (0.000 <0.05). This finding indicates that proper capital structure management, effective cost control, and discipline in financial management can increase the ability of MSMEs to generate profits. The calculation results for the R2 value obtained in multiple regression analysis obtained a determination coefficient value (Adjusted R Square) of 0.525. This means that the ability of the independent variables to explain the dependent variable is 52.5%, while the remaining 47.5% can be explained by other variables outside this study. Keywords : Capital Structure, Cost Control, Financial Discipline, MSME Profitability.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Struktur Modal, Pengendalian Biaya, Kedisiplinan Keuangan, Profitabilitas UMKM. ==================================== Capital Structure, Cost Control, Financial Discipline, MSME Profitability. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 26 May 2026 08:32 |
| Last Modified: | 26 May 2026 08:32 |
| URI: | http://repository.ulb.ac.id/id/eprint/2435 |
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