{"title":"资本结构、投资决策和营运资金周转对盈利能力的影响","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":"35 1","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"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\":\"35 1\",\"pages\":\"\"},\"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}","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}
The Effect of Capital Structure, Investment Decision and Working Capital Turn Over on Profitability
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).
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.
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