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PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN PADA PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY, TBK PERIODE 2013-2024 Hasanah, Ismiyatun; Krisnaldy, Krisnaldy
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1456

Abstract

This study aims to analyze the partial and simultameous effects of Liquidity and Profitability on Capital Structure at PT Sinar Mas Agro Resources and Technology Tbk during the period of 2013-2024. The research employs a quantitative method using secondary data in the form of the company’s annual financial statements. The data analysis techniques used include descriptive analysis, classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, as well as hypothesis testing using the t-test and F-test, processed with SPSS version 27. The partial test results show that Liquidity, as proxied by Current Ratio (CR), has a significant effect on Capital Structure (DER), with a t-value of -3,847, which is greater than the t-table value (2,26216), and a significance value of 0,004 < 0,05. In contrast, Profitability, measured by the Net Profit Margin (NPM), does not show a significant effect on Capital Structure, with a t-value of -0,128 < t-table (2,26216), a significance value of 0,901 > 0,05, and a t-table value greater than the calculated value. Simultaneously, the F-test results show that Liquidity and Profitability together have a significant effect on Capital Structure, with an F-value of 7,553,ngreater than the F-table value (4,26), and a significance value of 0,012 < 0,05. The coefficient of determination (R2) is 75,53%, which means that the two independent variables contribute 75,53% to the variation in Capital Structure. The remaining 24,47% is influenced by other factors not included in this study.
THE ROLE OF ISLAMIC RELIGIOUS EDUCATION IN FORMING CHARACTER STUDENTS IN SCHOOLS Hasanah, Ismiyatun
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 1, No 1 (2023): First International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out: 1) To find out the implementation of Islamic Religious Education in schools, 2) To know and understand the role of Islamic religious education in shaping students' character in schools, 3). To find out the different levels of the role of Islamic religious education in shaping students' character in schools. This research uses quantitative, factual, and accurate research by making questionnaires to respondents who will answer statements about the role of Islamic religious education in shaping students' character in schools.