PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (Studi pada Pabrik Tekstil di Bandung 2005-2014)
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Date
2016-12
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Volume Title
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Jurnal Akuntansi Bisnis & Ekonomi, Fakultas Ekonomi Universitas Widyatama, Vol.2, No.3
Abstract
The development of the textile industry inĀ· Indonesia continues to show
improvement. Improved living standards and innovation fueled the growth of the
textile industry to meet human needs are also growing. PT. Top harmony Textile
is a textile manufacturing company that produces the raw materials into finished
goods. PT. Top Harmony Textile obtain funds from its own capital resources and
loans from banks. To view the company's success in generating a profit can be
seen from the financial statements by analyzing the financial statements.
The results of calculations using SPSS gained influence of capital
structure on profitability amounted to 0.8463 or 84.63% and the value oft> t table
(-5.352> 2.447) suggesting a significant influence of variable capital structure on
profitability. Retrieved also coefficient of capital structure on profitability of -0. 003
which concluded that not all independent variables (Capital Structure and Firm
Size) proposed an effect on the dependent variable (profitability). The influence
of the size of the company to profitability by -0.0072 or -0. 72% and the value of t
<t table (-0.098 <2.447) means that there is no significant effect of firm size
variables on profitability. Effect of capital structure and the size of the company to
profitability by 0.8391, or 83.91%, and a significance test with F test obtained F
count arithmetic <F table (18.205 <4.76) means that the capital structure and firm
size effect on profitability. From the calculations were also obtained to other
factors affecting the profitability of 16.09%.
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Keywords
Strruktur Capital, Company Size, Profitability