STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

Ni Luh Gede Sri Fajaryani, Elly Suryani
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引用次数: 21

Abstract

This study aims to examine the effect of capital structure as measured by the debt to equity ratio (DER), liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance as measured by return on equity (ROE) in companies in the property and real estate sub-sector from 2013-2016. The method of determining the sample used was purposive sampling. The sample used was 40 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, and lagrange multiplier test using Eviews 9.0 software. The results showed that the capital structure (DER), liquidity (CR), and company size simultaneously had a significant effect on financial performance (ROE). Partially the capital structure (DER) and liquidity (CR) had a significant negative effect on financial performance (ROE). Whereas company size (Ln Total Assets) did not have a significant effect on financial performance (ROE).
强制执行的模型结构、流动性和支出强制执行
本研究旨在检验2013-2016年房地产和房地产子行业公司的资本结构(以负债权益比(DER)衡量)、流动性(以流动比率(CR)衡量)和公司规模(以总资产的自然对数(Ln)衡量)对财务业绩(以股本回报率(ROE)衡量)的影响。确定所用样品的方法是有目的的取样。使用的样本是40家公司。使用的数据分析技术是面板数据回归分析,包括使用Eviews9.0软件进行的chow检验、hausman检验和拉格朗日乘子检验。结果表明,资本结构(DER)、流动性(CR)和公司规模同时对财务业绩(ROE)有显著影响。部分资本结构(DER)和流动性(CR)对财务业绩(ROE)产生了显著的负面影响。而公司规模(Ln总资产)对财务业绩(ROE)没有显著影响。
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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来源期刊
自引率
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发文量
17
审稿时长
24 weeks
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