The purpose of this study was to analyze the profitability, growth, sales growth and asset structure of the company on capital structure. The research object was the entire industrial sector of consumer goods amounted to 36 companies, but based on the completeness of the data, then, only 30 companies takan as samples with the observation period of 2012-2014. The independent variables were profitability, growth, sales growth and asset structure while the dependent variable was capital structure (debt to total assets ratio). The data analysis used multiple linear regressions. These results indicate that the growth of the company have a significant effect on the capital structure. Profitability, sales growth and asset structure has no effect on the capital structure.  Key Words : Profitability, Growth of Company, Asset Structure Of The Company,  Sales Growth, Capital Structure

Abstrak

Purpose — This research aims to test whether corporate governance (CG) predicts firm profitability in a sample of firms listed in the financial mark in Oman. Design/methodology/approach — This research analyses cross-sectional data across 50 non-financial firms. This study used annual reports for the fiscal year 2018 to analyze the impact of CG on firm profitability. This work tested its hypotheses and analyzing them via the Partial Least Squares (PLS). Findings — The result of this research indicates that a positive link between all the predictors is found: board size, ownership, gender, and audit committee, and firm profitability (financial performance). Practical Implications — Originality/value — This research is the first of its kind via examining the link between this set of predictors of (CG) and firm performance in the Omani context. The present study provides empirical evidence for the researchers, policymakers, and other stakeholders.

This research intends to know The Effect Of Company Size, Profitability and Financial Leverage To Income Smoothing Practice With Good Corporate Governance As Moderator Variable For Manufacturing Industry Consumer Goods That Registered At Indonesia Stock Exchange 2016-2018. Earlier research showing different result. Reserch is needed to re-examine the effect of two variables on income smoothing by adding good corporate governance as moderator variable. There are 53 companies in manufacturing industry consumer goods that registered at Indonesia Stock Exchange 2016-2018 research population. based on criteria purposive sampling obtained 31 companies that meet research criteria. This research is using analytical data testing SmartPLS (Partial Least Square). This research resulted in independent variables such as company size affecting income smoothing, while profitability and financial leverage are not affected by income smoothing. Good corporate governanceas a moderating potential variable (Homologiser Moderator) on the effect of company size on income smoothing, profitability  on income smoothing, financial leverage on income smoothing.

This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods-the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software.