企业规模、资产结构和资本盈利能力的影响

Rahardian Suryo Utomo Suryo, Ika Rosyada Fitriati
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摘要

资本结构讨论公司如何提供资本资产,无论是长期债务还是来自投资者的资本。本研究旨在考察和分析2011-2020年在BEI上市的汽车零售和汽车设备公司的公司规模、资产结构以及资本结构的盈利能力。这些数据使用了该公司的财务报表样本。抽样方法采用目的抽样技术,共获得90份样本。分析结果显示,公司规模对资本结构有显著的正向影响,资产结构对资本结构有不显著的负向影响,而以负债权益比(DER)代替盈利能力对资本结构没有影响。
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C Pengaruh Ukuran Perusahaan, Struktur Aset, dan Profitabilitas terhadap Struktur Modal
Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.
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