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All Journal The Indonesian Accounting Review IQTISHADequity jurnal MANAJEMEN JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public and Business Accounting Jurnal Pengabdian Masyarakat Paguntaka
Diah Ekaningtias
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The influence of profitability, size, and growth on the capital structure in consumer goods companies Puspitasari, Yovilanda Anggraeni; Ekaningtias, Diah
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1603

Abstract

Capital structure is a very important element needed by companies to conduct the com-panies’ operational activities. Companies must determine whether to use internal funds first or external funds to finance investment in getting an optimal capital structure. The purpose of this study is to examine the influence of the variables of profitability, size and growth on the capital structure in consumer goods companies. Multiple regression anal-ysis is used to analyze the data in this study. Data analysis is conducted on consumer goods companies listed on the Indonesia Stock Exchange period 2012-2016. Based on the analysis, it is found that profitability, size, and growth have an effect on capital structure in consumer goods companies listed on the Indonesia Stock Exchange 2012-2016.
The effect of original LG revenue, balancing fund, and capital expenditure on LG financial performance in regencies in East Java Province Thalib, Firmansyah; Ekaningtias, Diah
The Indonesian Accounting Review Vol. 9 No. 1 (2019): January - June 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1704

Abstract

Local Government (LG) financial performance is the level of work achievement in regional finance which is assessed using the state financial system stipulated in the statutory provisions. This study aimed to examine the effect of original local government revenue, balancing funds, and capital expenditure on LG financial performance. It used the population of all regencies in East Java Province. They were taken using saturated sampling method. The secondary data consist of all audited LG financial statements of 29 regencies in East Java Province period 2013 – 2017. The data were analyzed using multiple linear regression analysis with SPSS 23. The results showed that original LG revenue and balancing funds have a negative and significant effect on LG financial performance, while capital expenditure has no effect on LG financial performance.
Co-Authors Agus Samekto Artamevia, Diandra Putri Beka Yuju, Susana Clarica Carissa Endarto, Laurenthia Dewi Murdiawati Diyah Pujiati Emma Yulianti Fauziyah, Indrani Nuzul Kartika Marta Budiana Nanang Shonhadji Puspitasari, Yovilanda Anggraeni Putri, Megananda Wiyono Rista Eka Rachim Febiningtyas Soni Agus Irwandi Thalib, Firmansyah