PENGARUH PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap struktur modal pada perusahaan manufakur yang terdaftar di Bursa Efek Indonesia. Penelitian ini bersifat asosiatif. Penelitian ini mengambil data di www.idx.co.id. Populasi didalam penelitian ini, yaitu perusahaan yang terdapat di Bursa Efek Indonesia 2017-2019. Pemilihan sampel di lakukan dengan metode purposive sampling. Adapun kesimpulan dalam penelitian ini adalah Perusahaan INRU dan SWAT mengalami peningkatan DER dan ROE hal ini bisa jadi dikarenakan penambahan hutang yang dilakukan perusahaan diikuti dengan peningkatan kemampuan perusahaan untuk mengelola dana tersebut untuk meningkatkan laba. Perusahaan FASW, INKP, KDSI, TKIM mengalami penurunan DER dan ROE. Perusahaan ALDO dan SPMA mengalami penurunan DER dan peningkatan ROE.
Abstract
This study aims to determine the effect of profitability on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. This research is associative. This research takes data from www.idx.co.id. The population in this study, namely companies listed on the Indonesia Stock Exchange 2017-2019. Sample selection was done by purposive sampling method. The conclusion in this study is that INRU and SWAT companies experienced an increase in DER and ROE, this could be due to the addition of debt by the company followed by an increase in the company's ability to manage these funds to increase profits. FASW, INKP, KDSI, TKIM companies experienced a decrease in DER and ROE. ALDO and SPMA companies experienced a decrease in DER and an increase in ROE.
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DOI: https://doi.org/10.61715/gledger.v1i2.7
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