Jurnal STIE Semarang (Edisi Elektronik)
Vol 14 No 2 (2022)

EFEK MEDIASI STRUKTUR MODAL TERHADAP KINERJA KEUANGAN BERLANDAS UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN

Eka Kurnia Patmasari (Unknown)
Kesi Widjajanti (Universitas Semarang)
Ardiani Ika Sulistyawati (Universitas Semarang)



Article Info

Publish Date
03 Sep 2022

Abstract

This study was conducted to examine the effect of company size and sales growth on the company's financial performance through capital structure as an intervening variable. The purpose of this study is to measure and analyze the effect of company size and sales growth on the company's financial performance through capital structure as an intervening variable in various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were 174 companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. Then, 27 companies were taken according to the criteria so that a total of 81 samples were taken. The analysis technique uses Structural Equation Modeling (SEM) with Partial Least Square (PLS). The results showed that the relationship between company size and sales growth had no effect on the company's financial performance, but the capital structure had a positive and significant effect on the company's financial performance. This study also shows that company size and sales growth have no effect on capital structure.

Copyrights © 2022






Journal Info

Abbrev

jurnal

Publisher

Subject

Economics, Econometrics & Finance Education

Description

JURNAL EKONOMI STIE SEMARANG is published by SEKOLAH TINGGI ILMU EKONOMI SEMARANG, Center Java, Indonesia. It is published three times a year February, June and October. JURNAL EKONOMI STIE SEMARANG is organized by the Lecturers of STIE SEMARANG and Journal Developer Team. The articles published in ...