流动性和盈利能力对资本结构的影响(印尼证券交易所上市前在食品和饮料等行业的研究)

Yordania Nggengo, Khojana Hasan, Hartini PP
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摘要

本研究旨在确定流动性和盈利能力对资本结构的影响(对2016-2019年期间在印度尼西亚证券交易所上市的食品和饮料制造公司的研究)。本研究的人口为28家公司,采用有目的的抽样方法,以获得11家公司的样本量。研究数据的类型是定量数据和二手数据源取自www.idx.com,采用描述性数据分析技术,经典假设,多元线性回归分析,决定系数(R2)的T检验和F检验,使用SPSS 23。结果表明,流动性变量对资本结构有显著影响,而盈利能力变量对资本结构没有显著影响,同时流动性和盈利能力变量对资本结构有显著影响。
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Pengaruh Likuiditas Dan Profitabilitas Terhadap Struktur Modal (Studi pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-2019)
This study aims to determine the effect of liquidity and profitability on capital structure (studies on food and beverage manufacturing companies listed on the Indonesia stock exchange for the period 2016-2019). The population in this study were 28 companies using purposive sampling method in order to obtain a sample size of 11 companies. The type of research data is quantitative data and secondary data sources taken from www.idx.com with descriptive data analysis techniques, classical assumptions, multiple linear regression analysis, the coefficient of determination (R2) of the T test and F test using SPSS 23. The results show that the liquidity variable has a significant effect on capital structure, while the profitability variable does not have a significant effect on capital structure and simultaneously the liquidity and profitability variables have a significant effect on capital structure.
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