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Title: THE ROLE OF INFLATION IN MODERATE FACTORS AFFECTING PROFITABILITY IN THE HOTEL, RESTAURANT AND TOURISM SECTOR
Authors: I Made Suniastha Amerta and Ida Ayu Surasmi
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I Made Suniastha Amerta1 and Ida Ayu Surasmi2 1,2. Faculty of Economics and Business, Warmadewa University, Indonesia
MLA 8 Amerta, I Made Suniastha, and Ida Ayu Surasmi. "THE ROLE OF INFLATION IN MODERATE FACTORS AFFECTING PROFITABILITY IN THE HOTEL, RESTAURANT AND TOURISM SECTOR." Int. j. of Social Science and Economic Research, vol. 8, no. 11, Nov. 2023, pp. 3601-3615, doi.org/10.46609/IJSSER.2023.v08i11.017. Accessed Nov. 2023. APA 6 Amerta, I., & Surasmi, I. (2023, November). THE ROLE OF INFLATION IN MODERATE FACTORS AFFECTING PROFITABILITY IN THE HOTEL, RESTAURANT AND TOURISM SECTOR. Int. j. of Social Science and Economic Research, 8(11), 3601-3615. Retrieved from https://doi.org/10.46609/IJSSER.2023.v08i11.017 Chicago Amerta, I Made Suniastha, and Ida Ayu Surasmi. "THE ROLE OF INFLATION IN MODERATE FACTORS AFFECTING PROFITABILITY IN THE HOTEL, RESTAURANT AND TOURISM SECTOR." Int. j. of Social Science and Economic Research 8, no. 11 (November 2023), 3601-3615. Accessed November, 2023. https://doi.org/10.46609/IJSSER.2023.v08i11.017.
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ABSTRACT: The company's goal is to make a profit. The level of profit is used as a basis for measuring the company's success. Companies that have prospects for future profits will provide a good signal for investors. This research contributes to explaining how inflation moderates the factors that influence profitability in the hotel, restaurant and tourism sub-sectors listed on the Indonesian stock exchange for the 2019-2022 period. The number of sample data used in this research was 104 data from 152 population data. This research uses linear regression analysis. The research found that Current assets (CR) had a negative and significant effect on Return on assets (ROA), Total asset turnover (TATO) had a positive but not significant effect on Return on assets (ROA), Debt to equity ratio (DER) had a negative and insignificant effect on Return on assets (ROA), Current ratio (CR) which has an insignificant negative effect on Return on Assets (ROA) with inflation as a moderating variable, Debt to equity ratio (DER) has an insignificant positive effect on Return on Assets (ROA).

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