企业规模与资本结构之间关系的盈利协调

Ana Susi Mulyani
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引用次数: 0

摘要

本研究的目的是确定盈利能力作为中介变量在企业规模和资本结构之间的作用,以及确定企业规模对资本结构的影响。研究类型为定量研究,使用的抽样方法为非概率抽样方法,总样本为2016 - 2020年期间在印度尼西亚证券交易所上市的11家汽车和零部件细分行业公司。本文采用描述性统计和路径分析的分析方法,结果表明:规模证明对资本结构没有负向影响,规模证明对盈利能力有正显著影响,盈利能力证明对资本结构有负向不显著影响,盈利能力不能调节规模对资本结构的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Mediasi Profitabilitas Terhadap Hubungan Antara Ukuran Perusahaan Dengan Struktur Modal
The Purpose of this Study was to determine the role of Profitability as a mediating variable in the relationship between Firm Size and Capitas Structure, as wel as determine the effect of Firm Size on Capital Structure. The type of research is quantitative research, the sampling method used is non-probability sampling method with a total sample of 11 automotive and component sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The analytical method used in this study is descriptive statistics and path analysis..The results indicate Size prove that have not negative effect on Capital Structure, Size prove that have positive significant effect on Profitability, Profitability prove that have negative not significant effect to Capital Structure, and Profitability Can’t Mediate Size to Capital Structure.
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