The International Journal of Accounting and Business Society
Vol 14, No 1 (2006): The International Journal of Accounting and Business Society

Factors Affecting the Financial Structure Of Trading Firms In Samarinda

Rusmilawati, Rusmilawati (Unknown)



Article Info

Publish Date
22 May 2013

Abstract

One of the expenditure problems faced by the trading firms is the one related to the financial balance. The financial balance of a company could be achieved if the company did not have to face financial obstacles as a result of the umbalance between the available capital and the required capital. This research was aimed at investigating the simultaneously significant ejects of the factors of asset structure, sales growth rate profitability and operating leverage on the financial structure of the trading firms in Samarinaiafor short-term and long-term sources atultor self financial sources. lt was also intended to find out which of the tlontinant factors of asset structure. sales growth rate, profitability and operating leverage had the most significant effect on the financial structure of the trading firms of Santarina'a for a short-term, a long-term and self-financial sources (Networth). The research result indicated that simultaneously the factors used in this research had a significant eflect on both the short-term financial sources and self-financial sources. The most dominant fiictor which hatl the most significant eflfect on the short-term, long-term and self-financial sources was the factor of profitability. In the financial policy making process of the trading firms in Saniarinda, there was tendency towards the packing order lrehavior. By taking into consideration the profit factor, the companies would try to cover their financial problem with their self-financial sources, particularly with their profit and their retained earnings. When their self capital source could not cover all their financial need, they would then consider their asset  

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Journal Info

Abbrev

ijabs

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...