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All Journal OPERATION EXCELLENCE: Journal of Applied Industrial Engineering Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Soshum Insentif Jurnal Riset Akuntansi Kontemporer International Journal of Environmental, Sustainability, and Social Science E-Coops-Day : Jurnal Ilmiah Abdimas Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Sugiyanto Sugiyanto
Institut Manajemen Koperasi Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : International Journal of Social Science and Business

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The Effect of Return on Equity, Current Ratio, and Earnings Volatility on Capital Structure Sugiyanto; Sugiyanto Ikhsan
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.50318

Abstract

The company's capital structure is an important aspect for the company's growth in the future. Companies that have an optimal capital structure can be the basis for developing the company in a better direction. The phenomenon of the COVID-19 pandemic has had a major impact on various companies in Indonesia, but it is interesting that health companies are gaining momentum to increase company profits. This study aims to analyze the effect of Return on Equity, Current Ratio, and Earnings Volatility on Capital Structure. This study uses a quantitative approach with descriptive and causal methods, research data using the Indo Farma company (INAF). The researcher uses the main data sources to be processed in this analysis. The results of the data test using eviews-10 are categorized into three parts, namely the descriptive test, the classical assumption test, and hypothesis testing. Based on the results of the study, it shows that ROE has a negative effect on the capital structure, meaning that the lower the ROE, the higher the capital structure. CR has a positive effect on the capital structure, meaning that the higher the CR, the higher the capital structure. Earnings volatility has a positive effect on the capital structure, meaning that the higher the earnings volatility, the higher the capital structure. The results of this study show similarities with previous studies, both in developed countries and emerging market countries.
Co-Authors Adri Arisena Akhmad Yunani Anggi Andriani Rahayu Deni Lesmana Dewi Kartikaningsih Dewi Puspita Arum Endra Herdiansyah Fitriana Dewi Sumaryana GENTA, Franklin Kharisma Gijanto Purbo Suseno Gunardi . Lely Savitri Dewi M. Arsyad Arradya S.P. M. Yusuf Sanny Melda Sagita Nugraha Nugraha Rima Elya Dasuki Sugiyanto Ikhsan Sugiyanto Ikhsan Toufiq Agung Pratomo Sugito Putra