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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Nurul Hidayah
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Struktur Modal, Ukuran Perusahaan, Inflasi, dan Suku Bunga terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Nurul Hidayah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2983

Abstract

Inflation, interest rates, firm size, and capital structure are the variables that this research intends to analyze. Quantitative research with an emphasis on causation characterizes this investigation. Companies listed on the Indonesia Stock Exchange (IDX) in the manufacturing Industry during 2021–2023 make up the population of this study. A purposive sampling technique was used to determine the sample, and 75 companies were obtained as samples. Multiple regression analysis in SPSS 20 was the statistical method employed in this research. Return on Assets (ROA) is a metric used to calculate financial performance. To account for the present macroeconomic dynamics, this study adds something new by substituting inflation and interest rates for liquidity and sales growth, two variables that have been utilized in earlier research. Results from this study's simultaneous testing demonstrate that independent variables have an effect on the dependent variable at the same time. Having said that, there is a partial positive impact on financial performance from two of the four independent variable measurements capital structure and company size and a partial negative effect from inflation and interest rate variables.
Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021 - 2023 Nurul Hidayah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3331

Abstract

This study aims to determine the effect of capital structure and company size on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) in 202 1-2023. This type of research is quantitative. The population of this study was all companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique used was purposive sampling, resulting in 75 companies as research samples. The data analysis technique used was multiple linear regression analysis using SPSS 20. The results of the partial effect hypothesis test (t-test) showed that capital structure had a negative and significant effect on company financial performance, while company size had a positive and significant effect on company financial performance.
Co-Authors Mayar Afriyenti