Jurnal Akuntansi Barelang
Vol 3 No 1 (2018): Jurnal Akuntansi Barelang

PENGARUH STRUKTUR MODAL DAN PERPUTARAN PERSEDIAAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN DI BURSA EFEK INDONESIA

Vargo Christian L. Tobing (Universitas Putera Batam)

Article Info

Publish Date
29 Nov 2018

Abstract

This study aims to determine the effect of capital structure and inventory turnover on earnings changes. The population in this study is the retail trade sub-sector of the Indonesia Stock Exchange. Determination of samples using purposive sampling method. The samples studied in this study were 9 companies. The results of the study concluded that capital structure measured by the ratio of debt to equity ratio has no significant effect on earnings changes, inventory turnover has no significant effect on earnings changes, and simultaneously, capital structure and inventory turnover have no significant effect on earnings changes.

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Journal Info
Jurnal Akuntansi Barelang
Website

Abbrev

jab

Publisher

Universitas Putera Batam

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...