印尼制造业企业的资本结构与财务绩效

Ni Luh Ira Suitri, Mohamad Agus Salim Monoarfa, Srie Isnawaty Pakaya
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摘要

本研究旨在确定资本结构是否部分且同时影响财务绩效。本研究中的资本结构由债务与资产比率(DAR)和长期债务与权益比率(LTDER)提供,而财务绩效由资产收益率(ROA)提供。本研究中使用的数据类型是从2012-2019年在印度尼西亚证券交易所上市的塑料和包装公司的财务报表中获得的二手数据。分析方法采用多元线性回归分析。结果表明,部分DAR对ROA有负显著影响,而LTDER对ROA无显著影响。结果还表明,DAR和LTDER同时对ROA有显著影响。
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Capital Structure and Financial Performance of Manufacturing Companies in Indonesia
This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.
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