Abstrak Pengambilan keputusan pendanaan adalah proses yang digunakan manajer keuangan untuk menyelesaikan masalah pembelanjaan dan pembiayaan investasi perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan ukuran perusahaan terhadap pengambilan keputusan pendanaan pada perusahaan Building Construction yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Data yang digunakan adalah data sekunder dengan 11 sampel perusahaan dan diambil dengan metode purposive sampling. Teknik analisis yang digunakan adalah teknik analisis regresi linier berganda dan memproyeksikan variabel dengan Return on Asset (ROA), Size, dan Debt to Equity Ratio (DER). Hasil penelitian menunjukkan bahwa, profitabilitas secara parsial berpengaruh positif dan tidak signifikan terhadap pengambilan keputusan pendanaan, ukuran perusahaan secara parsial berpengaruh positif dan signifikan terhadap pengambilan keputusan pendanaan. Secara simultan, profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pengambilan keputusan pendanaan. Peneliti menyarankan, perusahaan memperhatikan ukuran perusahaan sebagai pertimbangan sebelum mengambil keputusan pendanaan, serta menggunakan labanya sebagai laba ditahan bukan menggunakan dana eksternal (hutang) sebagai operasional perusahaan. Kata kunci : Pengambilan Keputusan Pendanaan, Profitabilitas, Ukuran Perusahaan. Abstract Funding decision making is the process that financial managers use to solve the problem of spending and financing a company's investments. The purpose of this study was to determine the effect of profitability and company size on funding decisions in Building Construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data used is secondary data with 11 samples of companies and taken by purposive sampling method. The analysis technique used is multiple linear regression analysis and projecting variables with Return on Assets (ROA), Size, and Debt to Equity Ratio (DER). The results of the study indicate that profitability partially has a positive and insignificant effect on funding decision making, company size partially has a positive and significant effect on funding decision making. Simultaneously, profitability and firm size have a positive and significant effect on funding decision making. Researchers suggest that companies pay attention to company size as a consideration before making funding decisions, and use their profits as retained earnings instead of using external funds (debt) as company operations. Keywords: Funding Decision Making, Profitability, Company Size.
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