The Effect of Liquidity, Solvability and Assets on the Profitability of Women Entrepreneurs

AFRE Accounting and Financial Review Pub Date : 2022-03-20 DOI:10.26905/afr.v5i1.6940

R. Mustikowati, Hery Pratikto

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Abstract

In recent years, several researchers have criticized the diversity of gender in influencing the financial performance of companies. Despite providing high benefits and variety in the field of entrepreneurship, female entrepreneurs continue to be seen as an insignificant factor in entrepreneurship due to the dominance of male entrepreneurs. The purpose of this study was to analyze the financial performance of SMEs in Malang Regency. Data were collected from 100 female entrepreneurs and analyzed using multiple linear regression. Data was collected by using a simple random sampling technique. The results showed that liquidity and solvency had no significant effect on the profitability of women entrepreneurs in Malang Regency, while assets had a significant influence on the profitability of women entrepreneurs in Malang Regency. This finding seeks to allocate sources of funds in order to carry out investment activities, provide liquid assets so that they do not lose if at any time they are disbursed, provide guarantees of their own capital to pay off long-term debts, utilize all assets owned in order to increase income.

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流动性、偿债能力和资产对女企业家盈利能力的影响

近年来，一些研究人员批评了性别多样性对公司财务业绩的影响。尽管在创业领域提供了很高的利益和多样性，但由于男性企业家占主导地位，女性企业家仍然被视为创业中微不足道的因素。本研究的目的是分析玛琅县中小企业的财务绩效。收集100位女性企业家的数据，采用多元线性回归进行分析。数据的收集采用简单的随机抽样技术。结果表明，流动性和偿付能力对玛琅女企业家的盈利能力没有显著影响，而资产对玛琅女企业家的盈利能力有显著影响。这项调查旨在分配资金来源，以便进行投资活动，提供流动资产，以便在任何时候支付时都不会损失，为自己的资本提供担保以偿还长期债务，利用所有拥有的资产以增加收入。

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

AFRE Accounting and Financial Review

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24 weeks