Analisis Dampak Struktur Modal Terhadap Profitabilitas
DOI:
https://doi.org/10.24269/asset.v1i1.2561Abstract
Funding is an important issue that is taken into account by the company, both for the establishment and expansion of the business. Capital structure has an impact on profitability, with the improvement in capital structure, the company gives profits. The purpose of this study was to determine the impact of the capital structure measured by Debt to Equity Ratio (DER) on profitability as measured by Return on Assets (ROA) partially in Sharia Savings and Credit Cooperatives Cooperatives or KSK Komment Year 2016 - 2019. This researcher uses regression analysis simple linear and t test. The data source used in this study is secondary data. The results of the study concluded that the capital structure measured by Debt to Equity Ratio (DER) partially had a negative impact on Return on Assets (ROA). While the t test on the variable Debt to Equity Ratio (DER) partially proved to have no significant impact on Return on Assets (ROA).
References
Atmaja, L. S. (2008). Teori & Praktik Manajemen Keuangan. Yogyakarta: Andi Offset.
Dwilestari, A. (2010). Pengaruh Struktur Aktiva, Pertumbuhan dan Likuiditas Terhadap Struktur Modal Perusahaan. Jurnal Riset Akuntansi Dan Keuangan, 153-165.
Fahmi, N. I. (2017). Pengaruh Struktur Aset, Growth dan Profitabilitas Terhadap Struktur Modal. Padang: Universitas Negeri Padang.
Fitriati, T., & Handayani, N. (2016). Pengaruh Struktur Aktiva, Profitabilitas dan Ukuran Perusahaan Terhadap struktur Modal. Junal Ilmu dan Riset Akuntansi.
Hery. (2017). Analisis Laporan Keuangan. PT Gramedia Widiasarana.
Kamsir. (2015). Analisis Laporan Keuangan. PT RajaGrafindo Persada.
Kusumajaya, D. K. (2011). Pengaruh Struktur Modal dan Pertumbuhan Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Denpasar: Universitas Udayana.
Marchyta, N. K., & Agustin, S. (2015). Pengaruh Struktur Modal dan Karakteristik Perusahaan Terhadap Profitabilitas dan Nilai Perusahaan. Finesta, Hlm. 13-18.
Margareta, F., & Khairunisa. (2016). Pengaruh Struktur Modal dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Kecil dan Menengah Di Indonesia. Jurnal Manajemen Bisnis
Pengertian Regresi linier Sederhana Menurut Para Ahli. (2018)
https://www.galinesia.com/2017/11/teori-regresi-linier-sederhana-menurut.htm.14 Desember 2018.
Pengertian Regresi Linier Sederhana. (2018)
https://id.wikipedia.org//wiki/Regresi_Linier_Sederhana. 16 Desember 2018
Pengertian Regresi Linier sederhana. (2018)
https://teknikelektronika.com/analisis-regresi-linier-sederhana-simple-linear-regression/. 16 Desember 2018
Rhosita, & Widyawati, D. (2016). Pengaruh Ukuran Perusahaan, Aktiva Berwujud dan Profitabilitas terhadap Struktur Modal. Jurnal Ilmu dan Riset Akuntansi.
Santoso, S. (2015). Penelitian Kuantitatif Metode Dan Langkah Pengelolaan Data. Ponorogo: Umpo Press.
Sugiarto. (2009). Struktur Modal, Struktur Kepemilikan Perusahaan, dan Permasalahan Keagenan dan Informasi Asimetri. Graha Ilmu.
Sugiyono. (2013). Cara Mudah Menyusun:Skripsi, Tesis, dan Disertasi. Bandung: Alfabeta.
Sugiyono. (2914). Metode Penelitian Kuantitatif Kualitatif dan Kombinasi (Mixed Methods). Bandung: Alfabeta.
Yusofi'in, S., & Yahya. (2016). Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas dan Struktur Aktiva Terhadap Struktur Modal. Jurnal Ilmu dan Riset Manajemen.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
License
Use of the article will be governed by the Creative Commons Attribution license as currently published under the Creative Commons Attribution 4.0 International License (Attribution 4.0 International (CC BY 4.0).
This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivatives of this material for any purpose, including commercial purposes, as long as they give credit to the author for the original work.