DAMPAK STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN: BUKTI EMPIRIS PERUSAHAAN NON-FINANSIAL DI INDONESIA

  • Benny Lule Fakultas Ekonomi dan Bisnis, Universitas Klabat
  • Bobby Pangalila Fakultas Ekonomi dan Bisnis Universitas Klabat

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh struktur modal terhadap kinerja perusahaan pada sektor perusahaan non-finansial di Bursa Efek Indonesia pada periode 2012 – 2016. Regresi linier berganda telah digunakan untuk menganalisis pengaruh dari 4 variabel independen yaitu rasio total hutang, rasio total hutang terhadap ekuitas, rasio hutang jangka pendek terhadap asset, dan rasio hutang jangka panjang terhadap ekuitas sedangkan variabel dependen yang digunakan yaitu Return on asset. Hasil regresi menemukan secara statistik ada pengaruh yang signifikan dari struktur modal terhadap kinerja perusahaan. Secara parsial rasio total hutang dan rasio hutang jangka Panjang terhadap ekuitas berpengaruh signifikan negatif, sedangkan rasio total hutang terhadap ekuitas berpengaruh signifikan positif terhadap Return on asset. Tetapi rasio hutang jangka pendek terhadap asset tidak berpengaruh terhadap Return on asset.


Kata kunci: Struktur modal, Kinerja perusahaan, Return on asset

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Published
2021-02-28
How to Cite
LULE, Benny; PANGALILA, Bobby. DAMPAK STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN: BUKTI EMPIRIS PERUSAHAAN NON-FINANSIAL DI INDONESIA. Klabat Accounting Review, [S.l.], v. 2, n. 1, p. 17-26, feb. 2021. ISSN 2721-723X. Available at: <http://ejournal.unklab.ac.id/index.php/kar/article/view/561>. Date accessed: 22 oct. 2021. doi: https://doi.org/10.31154/kar.v2i1.561.17-26.