{"title":"资本结构、流动性和公司规模对Sulselbar银行盈利能力的影响","authors":"Goso Goso","doi":"10.35335/enrichment.v12i4.745","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to analyze and determine the effect of the capital structure is measured using financial ratios, specifically the debt-to-equity ratio (DER). Liquidity, or often known as working capital ratio, is measured through current assets (current ratio), and company size is seen from the total assets owned by the company, which can be used to carry out company operations, against profitability to assess the company's ability to make a profit in a certain period by using Return on Investment, Return on Assets, Profit Margin, and Return on Equity. Secondary data is used from the financial statements of Sulselbar bank for the period 2017–2021. Data analysis techniques use multiple linear regression with the help of SPSS 24. The results and findings of the research show that the capital structure proxied by DER and DAR has no effect on the profitability of Sulselbar Bank, while liquidity proxied with Current Ratio, Quick Ratio, and Cash Ratio partially has a significant effect on profitability, while the size of the company proxied with Ln Total Assets partially has no effect on the profitability of Sulselbar Bank proxied with ROA, ROI, and ROE. The capital structure, liquidity, and company size together affect the profitability of Sulselbar bank. The predictor variable is able to explain the model with an adjusted R Square value of 50%, while the remaining 50% is explained by factors that are not included in this study model.","PeriodicalId":413371,"journal":{"name":"Enrichment : Journal of Management","volume":"29 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The Influence of Capital Structure, Liquidity, and Company Size on Sulselbar Bank's Profitability\",\"authors\":\"Goso Goso\",\"doi\":\"10.35335/enrichment.v12i4.745\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to analyze and determine the effect of the capital structure is measured using financial ratios, specifically the debt-to-equity ratio (DER). Liquidity, or often known as working capital ratio, is measured through current assets (current ratio), and company size is seen from the total assets owned by the company, which can be used to carry out company operations, against profitability to assess the company's ability to make a profit in a certain period by using Return on Investment, Return on Assets, Profit Margin, and Return on Equity. Secondary data is used from the financial statements of Sulselbar bank for the period 2017–2021. Data analysis techniques use multiple linear regression with the help of SPSS 24. The results and findings of the research show that the capital structure proxied by DER and DAR has no effect on the profitability of Sulselbar Bank, while liquidity proxied with Current Ratio, Quick Ratio, and Cash Ratio partially has a significant effect on profitability, while the size of the company proxied with Ln Total Assets partially has no effect on the profitability of Sulselbar Bank proxied with ROA, ROI, and ROE. The capital structure, liquidity, and company size together affect the profitability of Sulselbar bank. The predictor variable is able to explain the model with an adjusted R Square value of 50%, while the remaining 50% is explained by factors that are not included in this study model.\",\"PeriodicalId\":413371,\"journal\":{\"name\":\"Enrichment : Journal of Management\",\"volume\":\"29 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-10-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Enrichment : Journal of Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35335/enrichment.v12i4.745\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Enrichment : Journal of Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35335/enrichment.v12i4.745","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
摘要
本研究的目的是分析和确定资本结构的影响是用财务比率来衡量的,特别是债务与权益比率(DER)。流动性,通常被称为营运资金比率,是通过流动资产(流动比率)来衡量的,公司规模是从公司拥有的可用于公司经营的总资产与盈利能力对比来看的,通过投资回报率、资产回报率、利润率和净资产收益率来评估公司在一定时期内盈利的能力。辅助数据来自Sulselbar银行2017-2021年期间的财务报表。数据分析技术在SPSS 24的帮助下使用多元线性回归。研究结果和发现表明,以DER和DAR为代表的资本结构对Sulselbar Bank的盈利能力没有影响,而以Current Ratio、Quick Ratio和Cash Ratio为代表的部分流动性对盈利能力有显著影响,而以Ln Total Assets为代表的部分公司规模对以ROA、ROI和ROE为代表的Sulselbar Bank的盈利能力没有影响。资本结构、流动性和公司规模共同影响Sulselbar银行的盈利能力。预测变量能够以调整后的R平方值50%解释模型,而剩余的50%被未包含在本研究模型中的因素解释。
The Influence of Capital Structure, Liquidity, and Company Size on Sulselbar Bank's Profitability
The purpose of this study is to analyze and determine the effect of the capital structure is measured using financial ratios, specifically the debt-to-equity ratio (DER). Liquidity, or often known as working capital ratio, is measured through current assets (current ratio), and company size is seen from the total assets owned by the company, which can be used to carry out company operations, against profitability to assess the company's ability to make a profit in a certain period by using Return on Investment, Return on Assets, Profit Margin, and Return on Equity. Secondary data is used from the financial statements of Sulselbar bank for the period 2017–2021. Data analysis techniques use multiple linear regression with the help of SPSS 24. The results and findings of the research show that the capital structure proxied by DER and DAR has no effect on the profitability of Sulselbar Bank, while liquidity proxied with Current Ratio, Quick Ratio, and Cash Ratio partially has a significant effect on profitability, while the size of the company proxied with Ln Total Assets partially has no effect on the profitability of Sulselbar Bank proxied with ROA, ROI, and ROE. The capital structure, liquidity, and company size together affect the profitability of Sulselbar bank. The predictor variable is able to explain the model with an adjusted R Square value of 50%, while the remaining 50% is explained by factors that are not included in this study model.