{"title":"The Analysis of Financial Performance to Capital Structure","authors":"B. Karlina","doi":"10.32924/IJBS.V5I1.155","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":44545,"journal":{"name":"International Journal of Business","volume":"65 ","pages":"9-17"},"PeriodicalIF":0.5000,"publicationDate":"2021-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Business","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32924/IJBS.V5I1.155","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 1
Abstract
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.
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.