JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016

Pengaruh Struktur Modal terhadap Kinerja Perusahaan Non Keuangan yang Terdaftar Di BEI

Silvia Juni Shaputri (Jurusan Manajemen Bisnis, Politeknik Negeri Batam)
Seto Sulaksono Adi Wibowo (Jurusan Manajemen Bisnis, Politeknik Negeri Batam)



Article Info

Publish Date
01 Dec 2016

Abstract

This study aimed to determined the effect of capital structure to the firm performance. Firm performance is the firm ability to manage and allocate existing resources. Firm has a good performance if firm has a proportion of optimal capital structure. This study use four capital structure measure are short-term debt (STD), long-term debt (LTD), total debt to total asset (TDTA) and total debt to total equity (TDTQ) and three performance measure are return on asset (ROA), return on equity (ROE) and earning per share (EPS). This study included 196 non-financial companies listed on Indonesian Stock Exchange over the period of 2013-2014. Data Panel regression that used in this study not found impact of capital structure that measure using STD, LTD, TDTA and TDTQ to the firm performance that measure using ROA, ROE and EPS.

Copyrights © 2016






Journal Info

Abbrev

JAEMB

Publisher

Subject

Economics, Econometrics & Finance

Description

Terbit dua kali setahun pada bulan Juli dan Desember: mulai Volume 6, Nomor 1, Juli 2018. Berisi tulisan yang diangkat dari hasil penelitian di bidang Akuntansi, Ekonomi, dan Manajemen ...