Journal of Accounting Inaba
Vol. 2 No. 01 (2023): Volume 2 Number 01 June 2023

EFFECT OF ASSET STRUCTURE AND CAPITAL STRUCTURE ON PROFITABILITY: Empirical Study of Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector, 2014-2020

Husaeri Priatna (Universitas Bale Bandung)
Iseu Anggraini (Universitas Bale Bandung)
Ira Ananda (Universitas Bale Bandung)



Article Info

Publish Date
30 Jun 2023

Abstract

This study analyzes the influence of Asset Structure and Capital Structure on Profitability (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector Listed on the IDX for the 2014 – 2020 period). The analytical method used is multiple linear regression analysis to determine the effect of two independent variables on one dependent variable. The population in this study are financial reports published by Manufacturing Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector listed on the IDX, and samples were taken for 7 years, namely from 2014 to 2020 using the Financial Position Report and Profit and Loss Report to obtain data. Asset Structure, Capital Structure, and Profitability. Based on the results of the study that partially Asset Structure has a positive and significant effect on Profitability, Capital Structure has a negative and insignificant effect on Profitability, and simultaneously Asset Structure and Capital Structure have a positive and significant effect on Profitability. The Coefficient of Determination results of 40.5% and the remaining 59.5% are other variables that also influence Profitability but are not examined. Profitability in this study using Return on Equity (ROE).

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Journal Info

Abbrev

jai

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting ...