杠杆对企业财务绩效的影响

Murdhaningsih Murdhaningsih, Bunga Anisah Harared, M. A. Malik
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引用次数: 0

摘要

本研究旨在确定杠杆分析对公司财务业绩的影响,无论是同时影响还是部分影响。杠杆分析将通过债务比率、债务与股本比率、长期债务与股本比率以及长期债务与总资产比率来描述,而公司的财务业绩则通过股本回报率来衡量。本研究的对象是在印尼证券交易所上市的公司。.采用的抽样方法是目的抽样法。研究数据来自从印尼证券交易所网站下载的样本公司。使用的数据分析技术是描述性统计分析和多元回归分析。研究结果证明,债务比率、债务与股本比率、长期债务与股本比率和长期债务与总资产比率等变量同时影响股本回报率。部分变量债务权益比和长期债务权益比对股本回报率有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Leverage terhadap Kinerja Keuangan Perusahaan
This study aims to determine the effect of leverage analysis on the company's financial performance, either simultaneously or partially. Leverage analysis will be described by the debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio while the company's financial performance is measured by return on equity. The population in this study are companies listed on the Indonesian stock exchange. . The sampling method used is purposive sampling method. The research data were obtained from the sample companies which were downloaded from the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of this study prove that simultaneously the variables debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio affect return on equity. Partially, the variable debt to equity ratio and long-term debt to equity ratio have an effect on return on equity.
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