AkMen JURNAL ILMIAH
Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah

ANALISIS HUBUNGAN STRUKTUR MODAL TERHADAP RENTABILITAS PADA PT. PLN (PERSERO) WILAYAH SULSELBAR

Indrawan Azis (STIE Nobel Indonesia)

Article Info

Publish Date
30 Sep 2016

Abstract

This research aims to clarify the relationship of capital structure towards earning ratiosof PT PLN (Persero) Region Sulselrabar. Whereas the methods of analysis used in this study is the analysis of optimal capital structure, cost of capital is a weighted analysis, analysis of linear correlation analysis of earning ratios, simple. Results of analysis showed that based on a comparison of capital structure of companies with companyearning ratios for 3 years (2012-2014) it appears that the earning ratios declinebecause companies suffered losses. Results of the analysis of the correlation betweencapital structure (DER) and earning ratios of capital structure to see that companieshave a positive relationship but not significant toward earning ratios of the company.

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Journal Info
AkMen JURNAL ILMIAH
Website

Abbrev

akmen

Publisher

institute teknologi dan bisnis nobel indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...