财务绩效对资本结构的影响分析

IF 0.5 Q4 BUSINESS

International Journal of Business Pub Date : 2021-02-16 DOI:10.32924/IJBS.V5I1.155

B. Karlina

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引用次数: 1

摘要

资本结构在保证公司可持续性方面非常重要，建立资本结构需要考虑一些可能影响的变量，因为它将直接影响公司的状况，从而决定公司的生存和发展能力。该研究旨在考察2014-2018年印尼证券交易所（IDX）期间盈利能力、流动性、公司规模和资产结构对生产和消费品大型贸易子行业公司资本结构的影响。抽样技术采用随机抽样，使用的样本数量为28家公司中的9家公司。本研究中使用的分析工具是多元线性回归，并辅以SPSS 20.0版程序和输入法。研究结果表明，盈利能力、流动性和资产结构受到资本结构的负面和显著影响，而公司规模对资本结构有正向和显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Analysis of Financial Performance to Capital Structure

Capital structure is very important in guaranteeing company sustainability, establishing capital structures need to consider some variables can affect because it will directly affect the company's condition in determining ability of the company to endure and develop. The study was aimed to examine effect of profitability, liquidity, company size and asset structure on capital structure at company of large trade sub sectors of production and consumer goods in the Indonesia Stock Exchange (IDX) period 2014-2018. The sampling technique used puposive sampling, the number of samples used was 9 companies from a population of 28 companies. Analytical tool used in this study is multiple linear regression assisted by SPSS version 20.0 programs with enter methods. Results of this study indicate that the profitability, liquidity and asset structure are negatively and significantly affected by the capital structure while the company size has a positive and significant effect on capital structure.

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来源期刊

International Journal of Business BUSINESS-

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： The Journal will serve and provide a forum for exchange of ideas among business executives and academicians concerned with global business and economic issues. With the rapid evolution of corporate business from international to global in recent years, general business has been one of the areas of greatest added complexity and concern for corporate managers. It is no longer sufficient for the corporate manager to limit his/her study simply to the domestic aspects of general business. Almost every single topic that can be studied in general business now has global dimensions that are equally important. As such, practitioners and academicians, each with a unique perspective on global business, must go beyond the presently limited sharing of information and ideas. The Journal will be an academic journal combining academic inquiry and informed business practices. It will publish empirical, analytical, review, and survey articles, as well as case studies related to all areas of global business and economics. A sentiment often expressed by practitioners is that academic research in general may not be addressing the most relevant questions in the real world. To bridge some gaps in our knowledge of the real world, the Journal is thereby willing to sponsor a field research (such as surveys, in-depth interviews, on-site studies, etc.). It is fair to say that the Journal will publish high-quality applied-research papers. Nevertheless, studies that test important theoretical works and shed additional light on the issue with some business implications will also be solicited.