2010年至2019年在印尼证券交易所上市的股息政策和商业风险对资本结构的影响

IF 5.2 4区管理学 Q1 BUSINESS, FINANCE

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI:10.33086/amj.v7i1.3216

Putri Juliyanti Hasan

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引用次数: 0

摘要

本研究旨在确定和分析股利政策和经营风险对房地产公司资本结构的影响。使用的抽样技术是有目的的抽样。本研究的人口为65家公司，基于2015 - 2019年期间房地产和房地产公司年度财务报表中的抽样技术，有15个样本或75个观察数据。本研究使用的分析是多元线性回归分析。研究结果表明，股利政策对资本结构有显著的正向影响，经营风险对资本结构没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Pengaruh Kebijakan Dividen Dan Risiko Bisnis Terhadap Struktur Modal Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2015-2019

The research aims to determine and analyze the effect of dividend policy and business risk on capital structure in property and real estate companies. The sampling technique used is purposive sampling. The population in this research amounted to 65 companies and based on the sampling technique in the annual financial statements of property and real estate companies for the 20152019 period there were 15 samples or 75 observed data. The analysis used in this research is Multiple Linear Regression Analysis. The results of this research indicate that the dividend policy has a positive and significant effect on capital structure and business risk has no effect on capital structure.

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来源期刊

Sustainability Accounting, Management and Policy Journal Multiple-

CiteScore

9.50

自引率

6.70%

发文量