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

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
{"title":"The Effect of Capital Structure, Investment Decision and Working Capital Turn Over on Profitability","authors":"Ines Aditia, Siti Kustinah","doi":"10.47153/afs33.6902023","DOIUrl":null,"url":null,"abstract":"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).","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.5000,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Abacus-A Journal of Accounting Finance and Business Studies","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.47153/afs33.6902023","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

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).
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
资本结构、投资决策和营运资金周转对盈利能力的影响
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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
3.30
自引率
4.80%
发文量
25
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.
期刊最新文献
Boosting Government Assets as A Revenue Center: Risk and Treatment The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance Ex‐military Top Executives and Corporate Violations: Evidence from China Corporate Governance Reforms and Analyst Forecasts: International Evidence Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1