ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012)
Abstract: This study aims to
analyze and provide empirical evidence of the influence of capital structure
towards profitability. The analysis used independent variable of capital
structure. The independent variable proxied with Debt to Equity Ratio (DER),
Debt to Assets Ratio (DAR), and Current Assets Ratio (CR). The dependent
variable is profitability. Return on Equity (ROE) is used to measured
profitability. The sample used in this research was the secondary data from
annual report of Manufacturing companies which listed on Bursa Efek Indonesia
in 2010-2012. The sample was taken using the method of purposive sampling, and
those meeting the selection criteria were also taken. The sample used was of 267
companies. The statistic method used was multiplied analysis linear regression
with hypothesis testing of statistic t and F test. The results of research show
that variables DER and DAR have a significant relationship to profitability.
While the CR variables have a negative relationship to profitability of
manufacturing companies listed on Bursa Efek Indonesia over period 2010-2012.
Penulis: Rifna Nurcahayani,
Daljono
Kode Jurnal: jpakuntansidd140936
