Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Struktur Modal

Authors

  • Silvia Hidayanti Syah Universitas Bina Sarana Informatika
  • Sri Harjunawati Universitas Bina Sarana Informatika
  • Dwiyatmoko Pujiwidodo Universitas Bina Sarana Informatika
  • Amin Setio Lastiningsih Universitas Bina Sarana Informatika
  • Sabil Sabil Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.35134/ekobistek.v12i4.617

Keywords:

Profitability, Company Size, Capital Structure, Equity, Assets

Abstract

In 2022 exports of plantation companies will experience a significant decline in exports, especially in exports of palm oil and rubber. According to GAPKI, exports of palm oil decreased by 0.4%. And according to GAPKINDO stated that rubber exports decreased by 13.03%. This causes inflation in Indonesia and increases the risk of bankruptcy for companies. This study aims to determine whether there is an effect of profitability and firm size on capital structure. The independent variables studied were Profitability (X1) and Firm Size (X2). The independent variable in this study used Capital Structure (Y). This type of research belongs to the type of exploratory descriptive research, using a case study research method with a quantitative approach. The results of the study stated that partially profitability has a negative effect on capital structure, firm size has no effect on capital structure. Simultaneously the profitability and firm size variables together influence the capital structure. The correlation test states that there is a close relationship between the Profitability variable (X1) and the Firm Size variable (X2) on Capital Structure (Y) with an R2 value of 0.764, which means that this research has the model ability to explain the dependent variables of 76, 4% while 0.246% is explained by other variables not discussed in this study.

References

Badan Pusat Statistik. (2023). Retrieved from https://bps.go.id/subject/54/perkebunan.html#subjekViewTab1

Darwis, D., Meylinda, M., & Suaidah, S. (2022). Pengukuran Kinerja Laporan Keuangan Menggunakan Analisis Rasio Profitabilitas Pada Perusahaan Go Public. Jurnal Ilmiah Sistem Informasi Akuntansi, 2(1), 19-27. doi:10.33365/jimasia.v2i1.1875

Djaali. (2021). Metode Penelitian Kuantitatif. Jakarta: Bumi Aksara. Retrieved from gi_Penelitian_Kuantitatif/wY8fEAAAQBAJ?hl=en&gbpv=0

Dzikriyah, & Sulistiawati, A. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Aktiva dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016. Jurnal STIE Semarang, 11(02), 15-30. doi:10.33747/stiesmg.v11i02.364

Esaputra , A. B. (2021). Faktor-Faktor Yang Mempengaruhi Return On Assets (ROA) Bank Syariah Setelah Spin-Off (Periode 2008-2018). Jurnal Manajemen dan Bisnis Indonesia, 6(2), 154-161. doi:10.32528/jmbi.v6i2.4082

Fajrida, S., & Purba, N. B. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan Dan Pertumbuhan Aset Terhadap Struktur Modal Pada Perusahaan Di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 8(1), 627-636. Retrieved from https://ejournal.unsrat.ac.id/index.php/emba/article/view/28019/27481

Hanafi, M., & Halim, A. (2016). Analisis Laporan Keuangan, Edisi Keempat. Yogyakarta: UPP STIM YKPN.

Hery. (2017). Kajian Riset Akuntansi. Bangka: Grasindo. Retrieved from http://elib.ubb.ac.id//index.php?p=show_detail&id=9884

Hery, R. (2015). Analisis Laporan Keuangan. Yogyakarta: CAPS (Center of Academic Publishing Service).

Kepramareni, P., Pradnyawati, S. O., & Swandewi, N. A. (2021). Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019) (Vol. 20). WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi). Retrieved from https://doi.org/10.22225/we.20.2.2021.170-178

Rico Andika, I., & Sedana, I. (2019). Pengaruh Profitabilitas, Struktur Aktiva, dan Ukuran Perusahaan Terhadap Struktur Modal. E-Jurnal Manajemen Universitas Udayana, 8(9), 5803. doi:10.24843/ejmunud.2019.v08.i09.p22

Salsa, S., & Nugraha, D. (2022). Pengaruh Umur Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Indonesian Accounting Literacy Journal, 2(3), 692–703. Retrieved from https://doi.org/10.35313/ialj.v2i3.3974

Sari , D. N. (2021). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Struktur Aset Terhadap Struktur Modal. Jurnal Riset Mahasiswa Akuntansi, 9(2), 23-32. doi:10.21067/jrma.v9i2.6079

Setiyanti, S., & SR, D. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Aktiva dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016. Jurnal STIE Semarang, 11(02), 15-30. doi:10.33747/stiesmg.v11i02.364

Siswanto, E. (2021). Manajemen Keuangan Dasar. Malang: Universitas Negeri Malang. Retrieved from http://repository.stei.ac.id/5704/3/BAB%202.pdf

Yasmi, Y., Novita, D., & Usman, A. (2023). Teori Pecking Order: Pilih Utang atau Ekuitas? YUME : Journal of Management, 6(1), 275. doi:10.37531/yum.v6i1.3587

Downloads

Published

2023-12-12

How to Cite

Syah, S. H. ., Harjunawati, S., Pujiwidodo , D. ., Lastiningsih , A. S. ., & Sabil, S. (2023). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Struktur Modal. Jurnal Ekobistek, 12(4), 721–726. https://doi.org/10.35134/ekobistek.v12i4.617

Issue

Vol. 12 No. 4 (2023): EKOBISTEK

Section

Artikel

License

Copyright (c) 2023 Jurnal Ekobistek

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

 

 

Most read articles by the same author(s)