资本结构、投资决策和营运资金周转对盈利能力的影响

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-07-31 DOI:10.47153/afs33.6902023

Ines Aditia, Siti Kustinah

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引用次数: 0

摘要

本研究的目的是比较资本结构(DER)、投资决策(MBVE)和营运资本周转率(WCTO)对盈利能力(ROA)的影响。使用的研究方法是定量方法的描述性研究。该人群是2017-2021年期间在印度尼西亚证券交易所上市的房地产和房地产公司，采用有目的抽样方法，观察期为5年，共有80个样本。数据来源为基于IDX年度财务报告结果的二次数据。使用的分析工具是多元线性回归分析。本研究结果表明，部分资本结构(DER)对盈利能力(ROA)有显著的负向影响，投资决策(MBVE)对盈利能力(ROA)有显著的正向影响，而营运资金周转率(WCTO)对盈利能力(ROA)没有影响。资本结构(DER)、投资决策(MBVE)和营运资金周转率(WCTO)同时对盈利能力(ROA)有显著影响。

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The Effect of Capital Structure, Investment Decision and Working Capital Turn Over on Profitability

The purpose of this study is compare Capital Structure (DER), Investment Decision (MBVE) and Working Capital Turn Over (WCTO) on Profitability (ROA). The research method used is descriptive research with a quantitative approach. This population is property and real estate companies listed on the Indonesia Stock Exchange during the 2017-2021 period using the purposive sampling method and a 5-year observation period of 80 samples. The data source obtained is secondary data based on the results of IDX's annual financial reports. The analytical tool used is multiple linear regression analysis. The results of this study indicate that partially Capital Structure (DER) has a significant negative effect on Profitability (ROA), Investment Decision (MBVE) has a significant positive effect on Profitability (ROA), while Working Capital Turn Over (WCTO) has no effect on Profitability (ROA). . Simultaneously Capital Structure (DER), Investment Decision (MBVE) and Working Capital Turn Over (WCTO) have a significant effect on Profitability (ROA).

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.