资本结构、活动和营运资本对印尼证券上市的子部门和部件的盈利能力的影响

Reza Kurniawan Sitorus, Yansen Siahaan, Elly Susanti, Khairul Azwar
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引用次数: 0

摘要

本研究结果表明,平均LTDER和ROA呈下降趋势,平均TATO和营运资金呈上升趋势,多元线性回归检验结果显示,资本结构、活动和营运资金对盈利能力有正向影响,相关系数检验结果表明,资本结构、活动、营运资金与盈利能力之间存在较强的关系。而决定系数(R平方)表明盈利能力受到资本结构、活动和营运资金的影响,但研究假设H0被拒绝,这意味着资本结构、营运资金、活动和营运资金对盈利能力的影响显著。本研究给企业的建议是:优化债务管理,使已经转化为企业资金的债务最大化;优化库存,增加销售;进一步完善营运资金管理,使资金得到最优利用,增加利润;关键词:资本结构、活动、营运资金和盈利能力
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PENGARUH STRUKTUR MODAL, AKTIVITAS DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA
This research results can be concluded as follows, average LTDER and ROA tend to decrease while the average TATO and working capital tend to increase, the results of multiple linear regression testing revealed that the capital structure, activities and working capital have a positive effect on profitability, the correlation coefficient test results have a strong relationship between capital structure, activities, working capital with profitability. While the coefficient of determination (R Square) states that profitability is influenced by capital structure, activities and working capital dan the research hypothesis H0 is rejected, meaning that the capital structure, working capital, activities and significant effect on profitability.               The suggestions for company in this research is that companies optimize debt management so that the debt that has been turned into corporate capital can be maximized, optimize inventory to increase sales, further improve the management of working capital so that capital can be used optimally to increase profits, the company more maximize asset management so that there is no accumulation of funds that will result in more optimal profit. Keywords: Capital Structure, Activities, Working Capital and Profitability
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