The Effect of Profit Persistency, Business Risk and Capital Structure on Earnings Return Coefficient with Good Corporate Governance as Moderating Variable

S. Suharti, E. Murwaningsari
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引用次数: 1

Abstract

This research aims to analyze the impact of profit persistence, business risk, and the form of capital on the earning return coefficient. This research attempted to quote inferior information from the Indonesian Stock Exchange for the 2014-2020 period. The population in this research is the industrial zone listed on the Indonesian Stock Exchange throughout the 2016-2020 period. The research population is 56 industries. The sample collection method used was purposive sampling. The research sample consisted of 40 industries. The analysis used in this research uses multiple linear regression using SPSS. The research results prove that profit persistence and business risk have no effect on ERC, on the contrary, DER has an effect on ERC. The GCG variable weakens the relationship between profit persistence and business risk on ERC, but GCG strengthens the influence of DER on ERC.
以良好公司治理为调节变量,利润持续性、商业风险和资本结构对收益回报系数的影响
本研究旨在分析利润持续性、商业风险和资本形式对盈利回报系数的影响。本研究试图引用 2014-2020 年期间印尼证券交易所的劣质信息。本研究的研究对象是2016-2020年期间在印尼证券交易所上市的工业区。研究对象为 56 个行业。采用的样本收集方法是目的性抽样。研究样本包括 40 个行业。本研究使用 SPSS 进行多元线性回归分析。研究结果证明,利润持续性和经营风险对 ERC 没有影响,相反,DER 对 ERC 有影响。GCG 变量削弱了利润持续性和经营风险对 ERC 的影响,但 GCG 增强了 DER 对 ERC 的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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