资本结构下的盈利能力、资产结构、流动性和销售增长分析

Muhammad Akbar Baihaqi, M. Muhfiatun
{"title":"资本结构下的盈利能力、资产结构、流动性和销售增长分析","authors":"Muhammad Akbar Baihaqi, M. Muhfiatun","doi":"10.14421/jies.2021.2.2.73-84","DOIUrl":null,"url":null,"abstract":"This study aims to examine and analyze the effect of Profitability, Asset Structure, Liquidity, and Sales Growth on Capital Structure in BUMN companies listed on the IDX in 2015-2018. This research is quantitative in nature which aims to test the previously established hypotheses. The population in this study amounted to 20 companies with the sampling technique used was purposive sampling. Hypothesis testing is done by using the Classical Assumption Test using the variables ROA, CR, TAN, and Sales Growth. The results showed that profitability had a significant negative effect on capital structure. Meanwhile, the Asset Structure has a positive and significant effect on the Capital Structure. Liquidity also has a significant negative effect on the capital structure. And the last is Sales Growth has no effect on Capital Structure.","PeriodicalId":159763,"journal":{"name":"Journal of Islamic Economic Scholar","volume":"42 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analysis of Profitability, Assets Structure, Liquidity, and Sales Growth on Capital Structure\",\"authors\":\"Muhammad Akbar Baihaqi, M. Muhfiatun\",\"doi\":\"10.14421/jies.2021.2.2.73-84\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to examine and analyze the effect of Profitability, Asset Structure, Liquidity, and Sales Growth on Capital Structure in BUMN companies listed on the IDX in 2015-2018. This research is quantitative in nature which aims to test the previously established hypotheses. The population in this study amounted to 20 companies with the sampling technique used was purposive sampling. Hypothesis testing is done by using the Classical Assumption Test using the variables ROA, CR, TAN, and Sales Growth. The results showed that profitability had a significant negative effect on capital structure. Meanwhile, the Asset Structure has a positive and significant effect on the Capital Structure. Liquidity also has a significant negative effect on the capital structure. And the last is Sales Growth has no effect on Capital Structure.\",\"PeriodicalId\":159763,\"journal\":{\"name\":\"Journal of Islamic Economic Scholar\",\"volume\":\"42 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-12-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Islamic Economic Scholar\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.14421/jies.2021.2.2.73-84\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Islamic Economic Scholar","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14421/jies.2021.2.2.73-84","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本研究旨在考察和分析2015-2018年在IDX上市的BUMN公司的盈利能力、资产结构、流动性和销售增长对资本结构的影响。这项研究本质上是定量的,旨在检验先前建立的假设。本研究的人口总数为20家公司,采用的抽样技术是有目的抽样。假设检验是通过使用变量ROA、CR、TAN和Sales Growth的经典假设检验来完成的。结果表明,盈利能力对资本结构有显著的负向影响。同时,资产结构对资本结构有显著的正向影响。流动性对资本结构也有显著的负向影响。最后是销售增长对资本结构没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of Profitability, Assets Structure, Liquidity, and Sales Growth on Capital Structure
This study aims to examine and analyze the effect of Profitability, Asset Structure, Liquidity, and Sales Growth on Capital Structure in BUMN companies listed on the IDX in 2015-2018. This research is quantitative in nature which aims to test the previously established hypotheses. The population in this study amounted to 20 companies with the sampling technique used was purposive sampling. Hypothesis testing is done by using the Classical Assumption Test using the variables ROA, CR, TAN, and Sales Growth. The results showed that profitability had a significant negative effect on capital structure. Meanwhile, the Asset Structure has a positive and significant effect on the Capital Structure. Liquidity also has a significant negative effect on the capital structure. And the last is Sales Growth has no effect on Capital Structure.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信