Struktur Modal Dan Profitabilitas: Studi Empiris Pada Perusahaan Sektor Pertambangan Periode  2014-2018

Utami, Devi Wahyu; Hirawati, Heni; Giovanni, Axel

doi:10.37932/j.e.v11i1.173

Cited by 3 publications

(5 citation statements)

References 12 publications

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“…The higher business risk is represented by the higher level of debt usage. Viewed through the trade-off theory, the interest costs borne by the company from the use of debt provide tax savings benefits for the company (Utami et al, 2021). The use of debt proportions with optimal proportions can help minimize the cost of capital so as to increase the company's ability to earn profits (Jaisinghani & Kanjilal, 2017).…”

Section: Discussionmentioning

confidence: 99%

“…With the use of debt, the company will bear interest costs. The interest expense incurred is a deduction factor for the tax burden charged to the company (Utami et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…The greater the proportion of the use of debt, the higher the interest costs paid by the company will be. Viewed through the trade-off theory, interest costs arising from the use of debt provide tax savings benefits for companies (Utami et al, 2021). Minnis & Sutherland (2017) explained that debt with low credit risk will minimize the risk of default by continuing to monitor it with the aim of obtaining greater profits in the future.…”

Section: Introductionmentioning

confidence: 99%

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2022

jrbm

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Earnings growth is an indicator that shows the company's capability to increase net profit in a certain period compared to the previous period. This study aims to provide empirical evidence regarding the role of investment decision quality, business risk, and efficiency on corporate earnings growth. The research population includes all companies in the property, real estate and building construction sectors. The research sample was 50 companies which were obtained through purposive sampling method. This research uses linear regression analysis method. The results provide evidence that the quality of investment decisions, business risk and efficiency have a significant role in the earnings growth of the company in the property, real estate and building construction sectors.

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Section: Discussionmentioning

confidence: 99%

“…With the use of debt, the company will bear interest costs. The interest expense incurred is a deduction factor for the tax burden charged to the company (Utami et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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2022

jrbm

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“…Menurut (Kustriani, 2016) ROA adalah rasio profitabilitas dimana dipakai guna pengukuran laba (profit) secara keseluruhan yang didapat pada aktiva yang dimiliki dan merupakan rasio bank yang cenderung baik dibandingkan rasio profitabilitas bank yang lain. Sementara menurut (Utami, Hirawati, & Giovanni, 2021). Aset yang dipunyai industri bisa berbentuk aktivitas operasional penjualan, aset serta modal sendiri.…”

Section: Kajian Pustakaunclassified

Solvabilitas, Risiko Kredit Dan Kinerja Keuangan Bank Perkerditan Rakyat

Afifawati

Giovanni

2022

JPK

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The ability of a bank to run its operations effectively is to determine its finances. This paper takes the topic of BUMD banking research, especially BPR in 2016-2020. The purpose of this study was to determine the effect of Non Performing Loans (NPL) and solvency on the financial performance of BPD in Indonesia. In this study, we used a population of BPRs registered with BUMD and used a sampling technique, namely purposive sampling with samples from BPR Yogyakarta and BPR BPR Magelang to analyze the data in this study, multiple linear regression was used to analyze the relationship between various factors and the desired outcome. Solvency is proxied by debt to asset ratio (DAR) and debt to equity ratio (DER), while credit risk is proxied by non-performing loan (NPL). For financial performance, Return on Assets (ROA) is a proxy for financial performance. The results of the analysis show that solvency is proxied by the ratio of debt to assets (DAR) and the ratio of debt to equity (DER) has an effect on financial performance and credit risk has an effect on financial performance. Keywords: Bank, DAR, DER, NPL, ROA

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“…Keputusan keuangan yang efektif dapat mengurangi biaya modal dan akan meningkatkan nilai perusahaan dan struktur modal juga berhubungan dengan sumber pendanaan perusahaan. Keputusan struktur modal mengaharuskan manajer memilih e-ISSN 2580-3743 Pengaruh Diversitas Gender, Corporate Social Responsibility, dan Struktur Modal terhadap Nilai Perusahaan pada Sektor Energi Tahun 2016-2020 (Roro Diyah Puspita Sari, Hanung Eka Atmaja, dan Heni Hirawati) komposisi sumber dana yang tepat serta dapat memberikan kontribusi terhadap nilai perusahaan yang maksimal (Utami et al, 2021).…”

Section: Sumber: Bei 2020 Gambar 1 Jakarta Composite Index and Sector...unclassified

Pengaruh Diversitas Gender, Corporate Social Responsibility, Dan Struktur Modal Terhadap Nilai Perusahaan Pada Sektor Energi Tahun 2016-2020

2022

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Nilai perusahaan merupakan salah satu faktor yang diperhatikan oleh investor dalam menanamkan modalnya karena menggambarkan keberlanjutan perusahaan di masa mendatang. Selain itu, nilai perusahaan menjadi tujuan jangka panjang bagi perusahaan. Nilai perusahaan penting untuk diperhatikan, termasuk variabel apa saja yang mempengaruhinya agar pencapaian nilai perusahaan dapat dimaksimalkan. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai peran diversitas gender, corporate social responsibility, dan struktur modal dalam memberikan pengaruh kepada nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor energi yang terdaftar di IDX Industrial Classification Bursa Efek Indonesia periode tahun 2016-2020. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah sampel penelitian terdiri dari 34 perusahaan dengan periode penelitian selama lima tahun, sehingga total observasi dalam penelitian ini adalah sebanyak 170 observasi. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder dalam bentuk data panel. Data diperoleh dengan melihat laporan keuangan tahun 2016-2020 perusahaan sektor energi yang masuk dalam sampel penelitian. Analisis data dilakukan menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara simultan diversitas gender, corporate social responsibility, dan struktur modal berpengaruh terhadap nilai perusahaan pada perusahaan sektor energi periode 2016-2020. Secara parsial diversitas gender tidak berpengaruh siginifikan terhadap nilai perusahaan. Sedangkan corporate social responsibility dan struktur modal berpengaruh signifikan terhadap nilai perusahaan pada perusahaan sektor energi periode 2016-2020.

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Struktur Modal Dan Profitabilitas: Studi Empiris Pada Perusahaan Sektor Pertambangan Periode 2014-2018

Cited by 3 publications

References 12 publications

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Solvabilitas, Risiko Kredit Dan Kinerja Keuangan Bank Perkerditan Rakyat

Pengaruh Diversitas Gender, Corporate Social Responsibility, Dan Struktur Modal Terhadap Nilai Perusahaan Pada Sektor Energi Tahun 2016-2020

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