流动性对资本结构及其作为变量的盈利能力的影响。

Ratu Wardatuddihan, Akhmadi Akhmadi, Enis Khaerunisa
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引用次数: 2

摘要

本研究以盈利能力为中介变量,探讨流动性对资本结构的影响。本研究中的人口是2017-2021年期间在印度尼西亚证券交易所上市的卫生子行业公司。本研究的样本数量为10家公司,通过有目的抽样方法从总共19个人群中获得。本研究的数据分析技术为描述性统计、经典假设检验、SPSS 26软件辅助回归分析。研究结果表明:流动性对资本结构没有显著的正向影响,流动性对盈利能力没有显著的正向影响,盈利能力对资本结构没有显著的负向影响,盈利能力不能中介流动性和资本结构之间的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Likuiditas Terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Intervening.
This study aims to examine the effect of liquidity on capital structure with profitability as an intervening variable. The population in this study are Health sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The number of samples in this study were 10 companies from a total of 19 populations obtained through purposive sampling method. The data analysis techniques in this study were descriptive statistics, classical assumption test, and regression analysis assisted with the SPSS 26 program. The results of this study indicate that Liquidity has no significant positive effect on capital structure, Liquidity has no significant positive effect on profitability, Profitability has no negative effect on significant to capital structure, Profitability cannot mediate the relationship between Liquidity and Capital Structure.
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