{"title":"资本结构、大小和持久性对北注册制造公司业绩的影响","authors":"Gracia Jesslyn, Merry Susanti","doi":"10.24912/jpa.v5i1.22387","DOIUrl":null,"url":null,"abstract":"This study aimed to empirically identify the effect of capital structure, size and tangibility on firm performance of manufacturing industry listed in Indonesia Stock Exchange (IDX). This study used purposive sampling with a total sample of 75 manufacturing companies listed on Indonesia Stock Exchange over the period of 2016-2018. Data processing in this research used multiple regression analysis with the help of SPSS program (Statistical Product and Service Solution) and Microsoft Excel 2013. The results showed that STD / TA and LTD / TA had no effect on firm performance, TD / TA and tangibility had a negative effect on firm performance, while size had a positive effect on firm performance. The implication of this study is when manufacturing companies listed in the IDX has the right capital structure and asset management, then the firm performance can be improved.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"120 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGARUH STRUKTUR MODAL, SIZE, DAN TANGIBILITY TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI\",\"authors\":\"Gracia Jesslyn, Merry Susanti\",\"doi\":\"10.24912/jpa.v5i1.22387\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aimed to empirically identify the effect of capital structure, size and tangibility on firm performance of manufacturing industry listed in Indonesia Stock Exchange (IDX). This study used purposive sampling with a total sample of 75 manufacturing companies listed on Indonesia Stock Exchange over the period of 2016-2018. Data processing in this research used multiple regression analysis with the help of SPSS program (Statistical Product and Service Solution) and Microsoft Excel 2013. The results showed that STD / TA and LTD / TA had no effect on firm performance, TD / TA and tangibility had a negative effect on firm performance, while size had a positive effect on firm performance. The implication of this study is when manufacturing companies listed in the IDX has the right capital structure and asset management, then the firm performance can be improved.\",\"PeriodicalId\":176185,\"journal\":{\"name\":\"Jurnal Paradigma Akuntansi\",\"volume\":\"120 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Paradigma Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24912/jpa.v5i1.22387\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Paradigma Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/jpa.v5i1.22387","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
本研究旨在实证研究印尼证券交易所(IDX)制造业上市公司的资本结构、规模和有形资本对公司绩效的影响。本研究对2016-2018年期间在印尼证券交易所上市的75家制造业公司进行了有目的抽样。本研究的数据处理采用多元回归分析，借助于SPSS软件(Statistical Product and Service Solution)和Microsoft Excel 2013。结果表明，STD / TA和LTD / TA对企业绩效没有影响，TD / TA和有形性对企业绩效有负向影响，而规模对企业绩效有正向影响。本研究的启示是，当制造业企业在IDX上市时，拥有正确的资本结构和资产管理，那么企业绩效就可以得到改善。
PENGARUH STRUKTUR MODAL, SIZE, DAN TANGIBILITY TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
This study aimed to empirically identify the effect of capital structure, size and tangibility on firm performance of manufacturing industry listed in Indonesia Stock Exchange (IDX). This study used purposive sampling with a total sample of 75 manufacturing companies listed on Indonesia Stock Exchange over the period of 2016-2018. Data processing in this research used multiple regression analysis with the help of SPSS program (Statistical Product and Service Solution) and Microsoft Excel 2013. The results showed that STD / TA and LTD / TA had no effect on firm performance, TD / TA and tangibility had a negative effect on firm performance, while size had a positive effect on firm performance. The implication of this study is when manufacturing companies listed in the IDX has the right capital structure and asset management, then the firm performance can be improved.
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