所有权、董事会大小和杠杆结构如何影响盈利能力

Hajrah Hamzah, Masnawaty Sangkala
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引用次数: 0

摘要

本研究旨在考察杠杆、股权结构和董事会规模是否会部分或同时影响纳入LQ-45的公司财务报表的盈利能力。在本研究中,使用文档方法来收集数据,其中这些数据是以公司的年度财务报告文件的形式从印度尼西亚证券交易所的官方长度获得的,然后使用多元线性回归分析技术进行测试。t检验结果显示,部分机构持股对盈利能力有正向影响,显著性值为0.0140.05;董事会规模对盈利能力有正向影响,显著性值为0.0410.05。然后为同时影响所有自变量对盈利能力的影响
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Bagaimana Struktur Kepemilikan, Board size dan Leverage Berpengaruh Terhadap Profitabilitas
This study aims to examine whether leverage, ownership structure and board size affect the profitability of a company's financial statements that are included in the LQ-45 partially or simultaneously. In this study using the documentation method in order to collect data where this data is in the form of a company's annual financial report document obtained from the official length of the Indonesian Stock Exchange and then tested using multiple linear regression analysis techniques. The results of the t test show that partially institutional ownership has a positive effect on profitability where the significance is 0.014<0.05, managerial ownership has a negative effect on profitability where the significance is 0.142>0.05, then for board size has a positive effect on profitability, the significance value 0.041<0.05, and leverage has a negative effect on profitability where the significance value is 0.682>0.05. Then for the simultaneous effect of all independent variables have an influence on profitability
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