FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION

Gracia E. Simanjuntak, Dimita Hemalli Premasari Purba
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Abstract

The aim of this research was examine and analyze the effect ofownership structure, capital structureand company size on the corporate financial performance.The corporate financial performance in this study is measured using Return on Asset (ROA) the ownership structureas measured by managerial ownership, capital structureas measured by the Debt Equity Ratio (DER) and company sizeas measured by the total assets. The sample used was 20 companies from a population of 54 property, real estate and building construction companies that listed in Indonesia Stock Exchange 2015-2019 and obtained a total of 100 observations for the period 2015-2019. The sample is determined using the purposive sampling method. This study uses multiple regression analysis and is processed using SPSS. The results from this research showed that ownership structure partially has negative insignificant effect on corporate financial performance, the capital structure partially has anegative significant effecton corporate financial performance,company sizepartially has positive insignificaneffect on corporate financial performance. Ownership structure, capital strucuture and company size simultaneously has effect on corporate financial performance
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影响房地产、房地产和建筑绩效的因素
本研究的目的是检验和分析股权结构、资本结构和公司规模对公司财务绩效的影响。本研究中的公司财务绩效是用资产回报率(ROA)、所有权结构(以管理层所有权衡量)、资本结构(以债务权益比率(DER)衡量)和公司规模(以总资产衡量)来衡量的。使用的样本是2015-2019年在印度尼西亚证券交易所上市的54家房地产、房地产和建筑公司中的20家公司,并获得了2015-2019年期间的100个观察值。采用目的抽样法确定样本。本研究采用多元回归分析,并采用SPSS进行统计分析。研究结果表明,股权结构对公司财务绩效有部分负向不显著影响,资本结构对公司财务绩效有部分负向显著影响,公司规模对公司财务绩效有部分正向不显著影响。股权结构、资本结构和公司规模同时对公司财务绩效产生影响
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