FAKTOR KEUANGAN YANG MEMPENGARUHI RENTABILITAS MODAL SENDIRI: STUDI PADA INDUSTRI BAHAN KIMIA

FAKTOR KEUANGAN YANG MEMPENGARUHI RENTABILITAS MODAL SENDIRI: STUDI PADA INDUSTRI BAHAN KIMIA

Capital Structure; Liquidity; Company Size; Company Age; Equity Multiplier;Capital Turnover Efficiency; Equity Earnings.

The Indonesian economy and industrial sector companies are related in terms of the profitability of their own capital. Financial factors that influence include capital structure,liquidity, company size, company age, equity multiplier, and also capital turnover efficiency.This research aims to test whether financial factors influence the profitability of own capital.In this study using the classical assumption test and also multiple linear regression analysis in which the classic assumption test used is normality, multicollinearity, heteroscedasticity,
and autocorrelation test. As well as multiple linear regression analysis, there are r-square tests, simultaneous test, and hypotheses. The sampling technique was purposive sampling with data from 40 companies which obtained the result that the data in this study were normally distributed, there was no multicollinearity, there were no heteroscedasticity problems, and there were no autocorrelation problems. The conclusion is that all independent variables (financial factors) namely capital structure, liquidity, company size, company age, equity multiplier, as well as capital turnover efficiency have a positive effect on earnings own capital.

Nanda Alfa Nuryani, Deranika Ratna Kristiana

http://jam.stieykpn.ac.id/index.php/jam/issue/view/149

STIE YKPN Yogyakarta

Agustus 2024

Sri Wahyuni

E-ISSN 2621-704X (Online) / P-ISSN 2621-7031 (Cetak)

PDF

Indonesian

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Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2024