{"title":"The Effect of Capital Expenditure On Profitability With the Size of Company As The Moderating Variables","authors":"T. Haryanto, Maharani Retnaningrum","doi":"10.4108/eai.5-8-2020.2301085","DOIUrl":null,"url":null,"abstract":"The purpose of this research is to analyze the impact of capital expenditure (CAPEX) on profitability which is moderated by firm size. The variables used in this study is the capital expenditure (CAPEX), Profitability, and Firm Size which is proxied by Ln (Total Assets). The hypothesis in this study is tested using multiple regression analysis (MRA) to examine the impact of independent variables on the dependent variables and moderation. The results illustrated that the CAPEX has an influence on profitability which moderated by firm size.","PeriodicalId":331092,"journal":{"name":"Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia","volume":"49 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4108/eai.5-8-2020.2301085","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
The purpose of this research is to analyze the impact of capital expenditure (CAPEX) on profitability which is moderated by firm size. The variables used in this study is the capital expenditure (CAPEX), Profitability, and Firm Size which is proxied by Ln (Total Assets). The hypothesis in this study is tested using multiple regression analysis (MRA) to examine the impact of independent variables on the dependent variables and moderation. The results illustrated that the CAPEX has an influence on profitability which moderated by firm size.