盈利能力、资产有形性、公司规模、增长机会和财务杠杆

M. Melisa, Herlin Tundjung, Djeni Indrajati
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引用次数: 0

摘要

本研究旨在探讨盈利能力、资产有形性、公司规模和增长机会对2017-2019年在印度尼西亚证券交易所上市的制造业财务杠杆的影响。采用目的抽样法选取样本,有效数据为35家企业。在Eviews程序(econometrecviews)和Microsoft Excel 2016的帮助下,使用多元回归分析的数据处理技术。本研究结果表明,盈利能力对财务杠杆具有显著的负向影响,而有形性、企业规模和成长性对财务杠杆具有不显著的正向影响。本研究的含义是需要增加管理层的作用来管理财务杠杆,这将给投资者带来良好的信号。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH PROFITABILITAS, ASSET TANGIBILITY, FIRM SIZE, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL LEVERAGE
This research aims at how the effect of profitability, asset tangibility, firm size, and growth opportunity towards financial leverage on manufactur industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple regression analysis what helped by Eviews program (Econometric Views) for Windows released 11 and Microsoft Excel 2016. The results of this study indicate that profitability has a significant and negative influence on financial leverage while tangibility, firm size, and growth have insignificant and positive influence on financial leverage. The implication of this study is the need to increase the role of management to manage the financial leverage that will bring a good signal for investors.
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